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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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