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National Repository of Grey Literature

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	Bill of exchange and promissory notes and their use in contemporary commercial practice Zellerová, Jana ; Patěk, Daniel (referee) ; Zahradníčková, Marie (advisor) Detailed record
	Art therapeutic methodes and processes in integration groups for children in school age concentrated on physically handicapped children. ZELLEROVÁ, Jana Detailed record
	The Role of Accounting in Cases of Economic Criminality Zellerová, Jana ; Pelák, Jiří (advisor) ; Vašek, Libor (referee) The economic criminality and its important in the Czech Republic is defined in the first part of the thesis. The next part is focused on the roles of accounting in the course of the commission, detection and proofs of economic crime. The final part contains the solution to a factual case of the accounting fraud. Detailed record
	Účetní uzávěrka a závěrka v ČR Zellerová, Jana ; Vašek, Libor (advisor) Práce poskytuje současnou charakteristiku účetní uzávěrky a závěrky tak, jak je vymezena v právních a účetních dokumentech České republiky. Vymezuje její základní pojmy a účel a analyzuje jednotlivé typy a etapy související s jejím sestavením. První fáze sestavování účetní závěrky, přípravné práce a uzávěrkové operace, je přiblížena v druhé kapitole práce. Účetní jednotka tyto přípravné operace musí provést k rozvahovému dni; jedná se například o zaúčtování přechodných položek, přecenění položek aktiv i pasiv nebo provedení inventarizace. Finanční výkazy jako rozvaha či výsledovka a příloha, které tvoří účetní závěrku, jsou osvětleny ve třetí kapitole. Závěrečná část zahrnuje povinnosti spojené s vyhotovením účetní závěrky, kam se řadí zhotovení výroční zprávy, ověření účetní závěrky auditorem nebo její zveřejnění. V příloze jsou vložené ukázkové uspořádání některých účetních výkazů a směrná účtová osnova. Detailed record

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4	ZELLEROVÁ, Jana

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