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Financial Analysis of Company XYZ
Novotná, Lenka ; Míková, Marie (advisor) ; Cardová, Zdenka (referee)
This thesis concentrates on The Financial Analysis of Company XYZ. The thesis can be divided into two parts - theoretical and practical. The theoretical part is conncened with usually used financial analysis methods. Practical part focuses on the practical use of the methods on the company XYZ between years 2004 and 2009. In this thesis you can find recommendations for company XYZ and graphic presentation of the results realised financial analysis.
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Provisions in Accounting of Businesses
Jakubcová, Klára ; Míková, Marie (advisor) ; Roubíčková, Jaroslava (referee)
The diploma thesis deals with problems of provisions. Its substantial part is devoted to obvious provisions. First of all, there is metioned a general determination of provisions and some of Generally accepted accounting principles, which have the largest influence on formation of provisions. The thesis describes provisions according to International Financial Reporting Standards and according to the Czech legislation. Consequently, the thesis compares czech approach to provisions with IFRS's approach. With regard to upcoming amendments of provision in IFRS the part of thesis reports essential proposed changes. The end of the thesis is devoted to buried reserves. There is mentioned life cycle, meaning and examples of buried reserves.
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Financial analysis of T - Mobile Czech Republic, a.s.
Pýcha, Lukáš ; Bokšová, Jiřina (advisor) ; Míková, Marie (referee)
The diploma thesis deals with a financial analysis of T - Mobile Czech Republic, a.s. Trying to determine whether the analyzed enterprise is thriving company or company in financial distress. The analysis uses ratios indicators, differential indicators, analysis of financial statements and the scoring and bankruptcy models, economic value added and economic standard as well. Finally, it assessed the situation analyzed company in the context of competition - the mobile operators in the Czech Republic.
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Financial Analysis of Company ABC
Kaprálová, Aneta ; Míková, Marie (advisor) ; Šímová, Jaroslava (referee)
This thesis is focused on financial analysis of company ABC that works in rubber industry. First part is aimed at theoretical interpretation of financial analysis, its goals, history, users and sources. Attention is paid to sources of information especially financial statements. Further basic methods are defined, which financial analysis uses. Ratios are described in this thesis above all. At the close there is practical display of financial analysis based on data from financial statements of company ABC and its internal sources.
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Accrual Basis versus Cash Basis
Baxová, Petra ; Míková, Marie (advisor) ; Bokšová, Jiřina (referee)
This diploma thesis shows two basic basis, on which the accounting system may be established -- accrual basis and cash basis. The thesis focuses mainly on differences between these two basis, shown on the case of the Czech republic. Both two basis are explained and described, as well as their modifications and the Czech legislature and the International Financial Reporting Standards. Subjects using the accrual basis and the cash basis in the Czech republic are also shown. The thesis deals with specific items, which can figure only in accounting system based on accrual basis. These items conclude depreciation, asset provisions, reserves and deferred tax. The end of the thesis is dedicated to the confrontation of the two basis on the Cash flow statement. This Cash flow statement is based on the cash basis, while it is being used on the accrual basis.
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Selected Issues of Fixed Assets
Říhová, Zuzana ; Míková, Marie (advisor)
Bachelor's thesis focuses on tangible and intangible fixed assets. It describes the characteristics and distribution of fixed assets both from accounting and tax perspective, acquisition, valuation, technical assessment, tax and accounting depreciation, disposals of assets. Bachelor's thesis also contains practical examples of the accounting of assets acquisition and its disposal, the calculations accounting and tax depreciation.
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