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Financial analysis of company
Šlepecká, Alexandra ; Rauš, Jiří (advisor)
The theme of this bachleor thesis is "Financial analysis of AC Sparta Praha football,Inc." This study is focused on corporate finance in a time series from 2007 to 2009. The thesis is divided into two parts. The first part deals with the theoretical explanation of terms related to financial analysis, such as techniques and methods of financial analysis. The second practical part analyze company in the time series, first from the perspective of the assets and liabilities then accounting statement of profit and loss and ultimately from the perspective of financial ratios.
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Financial leasing by Czech accounting legislation and IFRS
Šojdelová, Barbora ; Rauš, Jiří (advisor)
The main goal of the Bachelor thesis is a comparison of Czech accounting legislation and International Financial Reporting Standards (IFRS) in financial leasing. The thesis is divided into two parts. The first one is devoted to Czech accounting legislation and the second one to International Financial Reporting Standards(IFRS). The above mentioned parts contains both theoretical and practical information about financial leasing. The differences between Czech and International Financial Reporting Standards in regards to this financial instrument are described and analyzed at the end of the thesis.
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The accounting view to leasing
Bubníková, Jana ; Rauš, Jiří (advisor)
This bachelor thesis is divided into two parts -- theoretical and practical. The theoretical part is focused on characteristics, legal regulations and introduction of different kind of leasing, the allocation of leasing at the actual market in Czech Republic, as well as the explanation of main advantages and disadvantages of leasing. The accounting and the impact of leasing in particular years is shown in the practical part. The first example focuses differences in particular kinds of leasing. The second one compares financial leasing from the view of leasee with an investment credit.
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Transition from tax records to limited liability company
Valachová, Zuzana ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
The diploma thesis deals with the transfer of natural person enterprise to limited liability company provided that the individual entrepreneuer keep tax records. The thesis defines the basic characteristics of individual entrepreneuer and limited liability company in terms of legal, accounting and tax. There is also a comparison of advantages and disadvantages of both forms of business. The main part of thesis deals with the possibilities of transition of individual entrepreneuer keeping tax records to limited liability company. Specifically this part defines the sale of the enterprise, enterprise deposit and the transfer of property in parts -- again in terms of legal, accounting and tax. At the conclusion theoretical knowledge is applied to a specific example.
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Financial analysis of company
Jiřičková, Jana ; Rauš, Jiří (advisor) ; Černý, Václav (referee)
This graduation thesis deal with the financial analysis of the Limited Liability Company. The financial analysis is elaborated for the needs of the company owner and it covers the period of time 2005-2009. To evaluate the company financial position I use standard methods, e.g. - horizontal and vertical analysis, calculations of profitability, activity, liquidity, productivity of labour and indebtedness. At the end of the thesis I give a complex evaluation of the company and suggest some measures for the financial innovation of the company.
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Financial analysis - Teplárna Liberec, a. s.
Semerádová, Markéta ; Rauš, Jiří (advisor)
This bachelor work contains of two parts -- theoretical- and practical one. In the first part, I focus on explaining the term "financial analysis", also name the users of financial analysis, sources of information and explain the basic instruments and methods of financial analysis. To be more specific I deal with interpretation of horizontal and vertical analysis methods, rentability, liquidity, solvency, activity and indebtedness. The second (practical) part includes the financial analysis in the real company. First I introduce Teplárna Liberec a. s. and its history, after that I interpret and comment real company issues using the instruments and methods mentioned in the first part of this work.
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Closing and preparing financial statements
Kopecká, Taťána ; Rauš, Jiří (advisor) ; Černý, Václav (referee)
The subject matters of this thesis are comprehensive processes of period-end closing and preparing financial statements, performed under the applicable law of the Czech Republic. The first part includes a theoretical framework, summarizing the key operations and procedures that need to be completed before closing the books. These processes include stock taking, analysis of accounts and operations relating to period-end closing, then gross profit / loss determination and finally, income tax calculation. This section is immediately followed by the process of preparing financial statements. The last section of the theoretical part describes the subsequent obligations relating to period-end closing and financial statements, such as audits, annual report or mandatory disclosure. The second part of the thesis describes practical application of the theoretical knowledge in a specific company.
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Specifics of accounting and final accounts by the hotels
Pavlasová, Lenka ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
Hotel is an enterprise with a wide range of services for tourists and this thesis focuses on the description of the activities of the accounting point of view. In the first part of thesis I define the development of tourism, which of course belongs to the hotel. In the next part I attend to legislation, which is used in the operation of the hotel. I next describe the accounting specifics of the hotel activities, and finally dealing with the final accounts by the hotel.
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Financial analysis
Štochlová, Iva ; Rauš, Jiří (advisor) ; Černý, Václav (referee)
I prepared a diploma thesis on the topic of financial analysis of Subterra company. In the theoretical part, I focused on its substance, data sources, users and methods of financial analysis. In the practical part I have prepared an external financial analysis of Subterra company, in the years 2004 - 2008.
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