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Consolidated financial statements
Špínová, Kateřina ; Seidl, Ladislav (advisor) ; Zdena, Zdena (referee)
This Bachelor Thesis deals with the topic of consolidated financial statement. In the introduction to the theoretical part I explain the terminology concerning accounting in general. It covers what accounting actually is, which laws and standards regulate it, who is obliged to keep the accounts, and it explains terms like financial statement and its components, inventory taking, and other topics.
The second section of the theoretical part presents the notion of the consolidated financial statement, and also introduces the concept of the consolidated accounting entity. I describe the rules for compiling consolidated financial statements according to the Czech legal norms as well as International Financial Reporting Standards. Some of the International Financial Reporting Standards which relate to the consolidated financial statements are described in more detail and compared in some respects with Czech legal norms. Subsequently, I characterize the methods of consolidation, consolidation rules,
and the content definition of consolidated financial statement items.
The practical part performs the calculation of consolidated financial statements on a model example, using the full method of consolidation.
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Consolidated financial statements
Trierová, Monika ; Seidl, Ladislav (advisor) ; Lucia, Lucia (referee)
Bachelor thesis deals trial of closing the books in the end of accounting period. Goal of thesis is introduce and evaluate types of consolidated financial statements based
on a literature review. The work is composed of two parts. Theoretical part of thesis is focused on general information about acount statement, which is resultion from Accounting Act and from applicable accounting legislation. Emphasis is put on types of financial statements, description basic deferences, reports and content od statements.In the thesis is describe in detail consolidated financial statement and methods of processing. The analytical part of thesis deals full consolidation method and in the end is compare all method of consolidation.
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Consolidated financial statements
Šimpach, Martin ; Seidl, Ladislav (advisor) ; Stárová, Marta (referee)
Bachelor thesis describes what's consolidated financial statements. Explains the difference between financial statements prepared for one company, called the Individual Financial Statements, and the financial statements prepared for a group of companies called the consolidated financial statements. Describes relationships between companies according to the degree of influence: decisive influence, associates, joint influence kinds of companies: parent company, joint venture, associated company. Work includes how these notions are looking to Czech laws and international standards. There are the types of laws relating to the consolidated financial statements: Czech laws and internationally accepted accounting standards. Then there is that companies are required to prepare consolidated accounts and which companies are required to submit to her, approaches to consolidation: the ownership approach, general user access and combined approach and which methods based on them. The thesis contains theoretical procedures to establish the various methods of consolidation, integration method, and the equity ratio. The practical part is presented by each method one practical example.
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Financial statements in selected business corporation
Koudelková, Eliška ; Seidl, Ladislav (advisor) ; Eva, Eva (referee)
This dissertation deals with a topic of financial statements. In a view of a vastness of this subject the thesis occupies with the main topics only.
In the first two chapters of the theoretical part the author is concerned with legal sources, which determinate the form of financial statements and also with the definition of specific legal terms connected to the formation of financial statements. In a following chapter the author describes single actions preceding the completion of the statement, it means inventory, correction, accruals and deferrals, reserve and suchlike. The last chapter of this part deals with the financial statement itself and its components, it means balance, revenue and expense statement and the financial statement´s attachment. At the end there are also described the legal obligations and regulations connected with the statement.
The practical part of the thesis is concerned with the valuation of financial statements in selected business corporation TESLA KARLÍN, a.s. and with a suggesting of actions which could help to improve the formation the financial statement and to make the whole process better.
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Financial statements in selected business corporation
Kamenská, Zuzana ; Seidl, Ladislav (advisor) ; Milan, Milan (referee)
The master thesis solvesissuesof the financial statements as a procedure where both compilation of statements and problems of preliminary and other actions, related with financial statements and final accounts are analysed. The thesis includes the theoretical basis and analytical part. The mainaim of the projectis evaluating the financial statements procedure in a chosen business corporation.
The theoretical basis characterizes basic information about the financial statements, concerning the typesof the financial statements, range of them and verification duties. Further more, the most important preliminary actions, carry in gout with in the final accounts are mentioned there. These actions are Essentials for assembling the corresponding accounts of the financial statements. The last part of the theoretical basis describes dutin concerning approval and other obligations.
The analytical part of the thesis includes a brief description of the chosen business corporation, company Pneu Stěhule s. r. o., and a detaile danalysis of the financial statements procedure in progress in the particular accounting unit. With in the analysis, there are both described individual preliminary actions and compilation of the statements it self. On the basis of the analysis, an evaluation of the entire procedure had been done and in the final part of the thesis, possible measuresare suggested for establishedim perfections, misrepresenting thereal balance of an accounting unit.
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Accountig Treatment of Specific Cases in Limited Liability Company in CR
Červinková, Barbora ; Stárová, Marta (advisor) ; Seidl, Ladislav (referee)
This bachelor thesis is focused on the accounting practises of specific cases in business company, specifically in the limited liability company in accordance with Czech law. The work describes the characteristics of this legal form, the conditions for the establishment and creation, organizational structure, the relationships between the company and shareholders and capital operations with a focus on the economic outcome. The practical part analyses concrete limited liability company, starting with the performance of the company by using the basic data, open the accountancy books and accounting processes in the concrete limited liability company. The central part of practical part is compile summary of the structure of property, sources of financing, income and expenses resulting from the balance sheet and the profit and loss account for the reference period. The end of this bachelor thesis is evalueting the situation and compare the ascertained results.
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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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