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Financial Report - Financial Statements of Municipality
Sýkorová, Andrea ; Čermáková, Helena (advisor) ; Romana, Romana (referee)
Desertation thesis deals with the evaluation of financial statements by the chosen municipality. In the theoretical part are described single steps of financial statements according to valid law standards and professional literature dealing with this issue. It relates to preparatory work, final accounting operations, reporting, and of course, all obligations connected with it, like for example review of economy, approval and release of the financial statements. Practical part contains the check of correctness of the process of financial statements by the chosen municipality based on theoretical starting point. In the conclusion are evaluated results and also suggested recommendations for improving the process of financial statements.
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Financial Report - Financial Statements of Municipality
Kerplová, Eliška ; Čermáková, Helena (advisor) ; Vostrovská, Hana (referee)
The aim of the bachelor thesis is the evaluation of the financial statements in the selected municipality according to valid norms and laws and study of literature.
In the theoretical part is described the whole proces leading to the compilation of financial statements in compliance with valid legislation. Further analysis of accounting methods like preparatory works, closing operations, compilation of financial statements and obligations relating to financial statements.
The practical part is devoted selected topics in the financial statements, verify the process of compilation of financial statements in compliance with valid legislation and in the end evaluation including suggestions and improvements.
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Financial Report - Financial Statements of Municipality
Zapadlová, Lenka ; Čermáková, Helena (advisor) ; Štáfek, Pavel (referee)
Main subjects of my bachelor thesis are financial statements of municipality and accounting operations in municipality. In the theoretical part, the legal framework for financial statements is characterized. As a part of preparing the financial statement are the close accounts as especially includes depreciations of long term assets, reserves, exchange differences, etc. The next part of theoretical framework of this thesis is dedicated of the financial statements, the balance sheet and gain and loss account. The last part is description of duties, than the accountant has. Notably to make the statement accessible for public, and let the financial report be checked by auditor and the approbation of the municipal council. The practical part includes practical use of accounting and setting the financial statements in the municipality Vrchlabí.
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Financial Report - Financial Statements of Company
Žočková, Jana ; Čermáková, Helena (advisor) ; Seidl, Ladislav (referee)
The aim of this bachelor thesis is to describe and verify the correctness of the process of financial statements in a chosen entity and to check if there is an accurate and honest depiction of reality. Preliminary operations to the formation of financial statements according to the legal framework of the Czech Republic are described in the theoretical part of the paper. That is, for example, the process of stocktaking, reserves, provisions, exchange rate differences, time differentiation, or accrued items. Other topics covered in the work include an issue of book-closing, putting together of financial statements, which consist of balance sheet, profit and loss and attachment, or an issue of verification of the financial statements (an audit) or its release. In the practical part of the thesis, selected steps of the financial report are depicted in the entity Elitex OK s.r.o., which are also compared with the criteria given by valid legal regulations. The paper further shows in which way the accounting unit puts together the financial report (for the year 2014 in particular). The result of the audit for that year is also stated in the work. In the end, recommendations for improvement or elimination of deficiencies are suggested on the basis of comparison of the processes realized in the accounting unit and the theoretical grounds.
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Assessment area of fixed assets from the perspective of accounting
Vaňura, Simon ; Čermáková, Helena (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis examines the description of fixed assets, mainly depreciation of fixed assets in terms of view of tax and accounting depreciation. The theoretical part is this thesis focused on definition of the of fixed assets tangible, intangible and financial. Also are there methods of acquisition and decommissioning assets from usage, methods of valuation, the subject of depreciation, tax and accounting depreciation, fixed assets expelled from depreciation, and conditions for technical improvements.
In the practical part thesis is examined the approach of the selected company on fixed assets. There is proposed directive, which governs the treatment of fixed assets in the company and also are there reviewed current methods of tax and accounting depreciation of fixed assets. Then, after evaluation of situation in company, are purposed better methods of depreciation, which accepting the principle of a true and fair view of reality with quantifying the impact on economic result.
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Consolidated Financial Statements of Selected Company
Košut, Martin ; Čermáková, Helena (advisor) ; Daniela, Daniela (referee)
The thesis deals with the realization of the consolidated financial statements of the selected company. It consists of a theoretical part, which focuses on the general terminology associated with the consolidated financial statements, its essentials and consolidation methods. There is a characteristic of the selected company following, including companies together making the consolidated group. Then practical part follows, which defines the process of consolidation, investments in companies and based on them, determine the correct method of consolidation. Consolidated balance sheet is done gradually, based on the method of consolidation. Previously identified intra-group transactions are eliminated from consolidated balance sheet. Consolidation adjustments related to income are also reflected in the consolidated profit and loss statement. Consolidated statements are accompanied by the Notes, which make together complete consolidated financial statements of the selected company. The evaluation of consolidation process follows after the practical part and modification of the Chart of accounts is proposed to simplify future consolidation.
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