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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Roštášová, Nicola ; Lörinczová, Enikö (advisor) ; Ludmila, Ludmila (referee)
The diploma thesis deals with the process of book closing and financial statements applied in particular accounting entity.
The thesis is divided into three parts. The first of them defines basic information regarding financial statements and it describes in detail each single step in the process of financial statements.
The main part of thesis is dedicated to the preparation of financial statements, analysis of all the steps and following compilation of compulsory financial statements in the particular stock corporation that is famous in brewing industry.
The last part deals with evaluation of all the steps during the processing financial statements in the particular company and also with total evaluation of financial statements with suggestions and recommendations for improving the process of financial statements.
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Assessment of Financial Statements Prepared according to Czech Legal Regulation
Mrhová, Tereza ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
The theoretical part of the bachelor thesis is dedicated to closely analyze professional publications that explain description of work and operation of Financial Statements prepared according to Czech Legal Regulation.
In the practical part the author deals with form of Financial Statements
for the fictitious company. At first the author clears up some of the accounting
cases in the Financial Diary and then he explains and bills those cases to individual synthetic accounts. After that he calculates closing balance of Balance Sheets accounts
and final state of result accounts. Then he bills that at closing accounts.
Next the author counts profit and income tax of the company. He writes every synthetic accounts and profit with income tax in to Balance Sheet and Statement of profit
and loss. In the end of the Practical part the author writes about profit distribution
of company in the next accounting period.
The end of the bachelor thesis is focused on valuation and description mistakes
of Financial Statements.
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Comparison of Fixed Tangible and Intangible Assets in accordance with IFRS and Czech Legal Regulation
Adamec, Jakub ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
Bachelor thesis Comparison of Fixed Tangible and Intangible Assets in accordance with IFRS and Czech Legal Regulation is focuses on classification and valuation of tangible and intangible assets according to both methodologies. Bachelor thesis consists of theoretical and analytical part. The theoretical part defines basic principles of valuation, classification, and amortization of the tangible and intangible assets under IFRS and Czech accounting legislation. The analytical part of the thesis consists of two model examples. The first example focuses on the difference measurement and recognition of fixed assets in the event of distribution of payments for long-term assets into three payments at different times. The second example focuses on a comparison of intangible assets in the event that the technical improvements, along with licenses to use intangible assets.
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The Institution Of Leisure Activities Youth Up To 18 Years Old
Kovářová, Kristýna ; Polišenský, Miroslav (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis is focused on an institution of spending leisure time of youth up to 18 years. The theoretical part, firstly, sets out terms, like teenagers and factors. The first describes every phase of a child's age, and the second an influence on child's upbringing. Next, the thesis defines the function of upbringing and it's method, which also includes negative factors influencing leisure time. A certain scope is dedicated to the function and participants of teenager's leisure time, who are integral constituents. The description of nonprofit organizations of spending leisure time of youth, which one can also encounter, is also included in this part. The theoretical part is concluded by funding these institutions, and by possibility to get grants and funds. At beginning, the practical part deals with characteristics of Municipal part Prague 3, the it concentrates on "Dům dětí a mládeže Praha 3- Ulita". The institution is examined by Bronislaw Malinowski's analysis, which was published in his book "A Scientific Theory of Culture and Others Essays". The analysis survey if the institution has enough space for organizing its activities, if the offer of activities is sufficient, if the staff is qualified, and if they have sufficient resources for their activities. The aim of this thesis is to find out whether the institution performs its mission according to its purpose and in accordance with law.
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Assessment of Wages and Reinbursment in a Chosen Company
Knapíková, Jana ; Lörinczová, Enikö (advisor) ; Stárová, Marta (referee)
Content of the Bachelor thesis is an analysis of the issue of the reward system in the sphere of public administration and services and in the private sector. In the theoretical part are described in detail the specifics of the remuneration in the business and non business sphere. There is the method of calculation of the wages, payments of social and health insurance. There are described benefits and their important role in the pay of employees.
In the practical part is described in detail the method of remuneration and options of motivation of employees for the selected organization. For the purposes of this Bachelor thesis is selected the organization of non business sphere North Bohemian Philharmonic Teplice.
Finally, the work is the evaluation of the organization's reward system, an explanation of the advantages and disadvantages of the system of remuneration.
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Assessment of Expenses from Financial and Cost Accounting Point of View
Brož, Jan ; Lörinczová, Enikö (advisor) ; Šišková, Jitka (referee)
Presented bachelor thesis pursues assesment of expenses development. The first part includes characteristics of expenses in financial and interdepartmental accounting and expences division. This characteristic is performed by synthesis and analysis of theoretical knowledge. The second part pursues expenses of Ztracený ráj Ltd. Expenses are analyzed in six-year time period. Value added forms recommendation regarding expenses reduction and economy outcome improvement. These recommendations are based on data gathered from published financial statements and other documents provided by Ztracený ráj Ltd.
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Management Accounting as a Source of Information in a Chosen Company
Rydvalová, Adéla ; Lörinczová, Enikö (advisor) ; František, František (referee)
The aim of the thesis was to develop theoretical solutions for managerial accounting issues such as information sources, the application of these findings to the conditions at R s.r.o. through analysis of its current situation, subsequent evaluation of problem areas, and to offer solution recommendations.
The document itself is divided into six sections. The first section consists of an introduction, and the second defines the goal and methodology.
The document then presents an analysis of managerial accounting issues based on studies of scholarly literature.
The fourth section describes the characteristics of the accounting entity, its activities, and its organisational structure. This is followed by an analysis of selected accounting items and financial indicators. The next section deals with the current status of the thesis topic, a cost-benefit analysis, calculations, and budgets.
In the fifth section, the results of the proposed recommendations are evaluated, followed by a conclusion.
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Management Accounting as a Source of Information in a Chosen Company
Karban, Lukáš ; Lörinczová, Enikö (advisor) ; Miroslav, Miroslav (referee)
Managerial accounting as an information source in the unit of account will be assessed in a particular agricultural company with more than twenty years of history. The company is engaged in both crop and livestock productions and its turnover exceeds the limit of 250 million Czech crowns.
The first section summarizes the findings from the professional literature, legal regulations and partly findings from my own experience too. The characteristic of the monitored company, including the interrelationship among different types of production is shown in the next part. Description of individual production processes is important for further monitoring of the use of management accounting, including its coherence with the production as a source of information for decision making.
On the basis of these chapters managerial accounting use will be described and further evaluated. Managerial accounting will be evaluated in the areas of planning and decision-making. Further, in the area of calculation, cost allocation and coding of individual cost items for specific performances.
At the end procedures of managerial accounting use in the monitored accounting unit are evaluated and some recommendations, including suggestions for possible improvements are described.
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Management Accounting as a Source of Information in a Chosen Company
Kruml, Lukáš ; Lörinczová, Enikö (advisor) ; Milan, Milan (referee)
This thesis is focused on the role of management accounting in company management decision making in selected accounting entity. It is divided into three parts
The theoretical part clarify the relationship between financial and management accounting and defining them within individual business processes. It also explains the economic structure and describing the cost centers, the costs breakdown from different perspectives, costing system, business planning and budgeting. The last part of theoretical background describes the phases of cost control, determination of deviations and improvement steps.
The practical part contains general characteristics of the selected entity, description of the current state of the management information system, economic structure and the classification of profit/cost centers. Furthermore, this section describes the revenues of the company, costing system and types of calculations, budgeting and methods to monitor the costs.
The last section, named "Evaluation of proposals and solutions", identifies areas with deficiencies and weaknesses. These areas are based on the theoretical knowledge and the findings made in the practical part and are followed by possible solutions, which would lead to the improvement in particular areas.
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Assessment of the Closing the Books Procedures in the Czech Republic and Poland
Tacinová, Jolanta ; Lörinczová, Enikö (advisor) ; Monika, Monika (referee)
The thesis presents the evaluation and comparison of processes of the financial statements preparation in the Czech Republic and Poland. It is divided into several parts. In the first - theoretical part there are presented the current laws related to the accounting systems valid in the respective countries. There are also defined the financial statements contents according to International Financial Reporting Standards (IFRS).
In the second part, which is practical, the processes of the financial statements preparation based on the internal directives and financial statements are described. On the specific examples of the real accounting cases the difference between the accounting approaches according to either Czech law or Polish law or IFRS is pointed out. In addition there is also outlined the realized process of IFRS implementation in the Fixed Assets area.
In the following part the partial processes are evaluated and the problematic areas formulation and presentation of the proposals for improvement is made.
The final part is dedicated to the Czech and Polish accounting and reporting principles comparison.
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