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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Possibilities of detection risk of fraud and accounting errors in terms of Czech accounting standards
 ČERVENKOVÁ, Klára
The aim of the master thesis is to analyze the accountancy of the selected business entity in order to evaluate the risk of accounting errors and frauds in individual accounting areas and to determine the possible impact on financial statements. Head Sport s. r. o. is a chosen company for this master thesis and this company is based in České Budějovice. The analysis is based on real data and knowledge of the entity. The financial statements according to Czech Accountancy Standards will be analysed for 7 accounting periods (2011-2017). At the same time, the model will be applied to the consolidated and individual financial statements (2010-2014) of the parent company Head N.V. based in the Netherlands. The most significant and most problematic areas are leasing, receivables from controlled and managed entities, payables to controlled and managed persons and the area of sales which relates to leasing. At the same time, the very limited reporting capacity of financial statements according to Czech Accountancy Standards has been confirmed for users of these data.
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Real Numbers at High Schools
 Červenková, Klára ; Slavík, Antonín (referee) ; Odvárko, Oldřich (advisor)
The aim of this diploma dissertation is to create a textbook with commentary for teachers of mathematics at the high schools on the theme "real numbers". Especially, it is concerned about deeper identification with irrational numbers - to understand the difference between rational and irrational numbers. The attention of the thesis focus particularly on proofs of existence of irrational numbers, on their approximation by rational numbers, and also on the characteristics of infinite sets of numbers - the set of real numbers and some of its infinite subsets. Each chapter of this diploma thesis could be also used for practising other issues of mathematics at high schools e. g. application of Pythagorean theorem, simplification of algebraic terms or operation with sequences and series.
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Financial Statements
 ČERVENKOVÁ, Klára
The purpose of this bachelor thesis is to describe financial statements and particular process which are executed at the end of an accounting period in a chosen company according to Czech accountancy statements (CAS) and to make it in accordance with international standards "IAS/IFRS". After these processes are done possible solutions are suggest. Head Sport s. r. o. is a chosen company for this bachelor thesis and this company is based in České Budějovice and the accounting period is 2015. Information is drawn from company´s trial balance. In this part of bachelor thesis particular process which are executed at the end of an accounting period are done and after that financial statements are assembled in accordance with CAS. These statements are made by "G" accounts in accordance with "IAS/IFRS". At the end of this bachelor thesis is a conclusion and there I suggest possible solutions of these problems.
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See also: similar author names
7 ČERVENKOVÁ, Kateřina
7 Červenková, Kateřina
3 Červenková, Klára
3 Červenková, Kristýna
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