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Účetní závěrka sestavená dle českých účetních standardů a IFRS
Konečný, Jiří
This bachelor thesis deals with main differences of financial statement drawn up in accordance with Czech Accounting Standards and IFRS. Theoretical part describes individual accounting statements of both financial statements and their requirements. Last two chapters of theoretical part are focused on basic differences and process of the first IFRS application. The practical part of thesis is dedicated to comparison of financial statements of concrete companies from transport sector. In conclusion of this thesis are named some strong and weak sides of both accounting systems.
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Analysis of the financial statements in a selected company
KALÁTOVÁ, Natálie
The bachelor thesis deals with the analysis of financial statements. It focuses on their characteristics and fulfilment of the regulations according to the legislation. The goal of this work was to evaluate the financial situation of the company with help of financial analysis tools. After that, suggestions for optimizing the economic situation were recommended based on the results achieved. The first part of this thesis generally summarizes the types of accounting companies, types of statements and their content. The second part deals with a specific analysis of the financial statements and evaluation of the results. Analyses are performed using absolute and relative indicators, bankruptcy and credit models, Du Pont decomposition and statistics. The selected relative indicators are then further compared with the values of their competitors. The results of this work can be used by the company as suggestions for improving their financial situation.
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Costing in Selected Company
Do, Tuan Anh ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
The subject of this bachelor work „Costing in the Condition of the Selected Company“ is the analysis of calculation methods used in the manufacturing enterprise. In a theoretical part deals with similarities and difference between financial and managerial accounting, breakdown of cost and general themes calculations. In practical part will be to analyse and evaluate and assess the appropriateness of currently used costing method.
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Cost Management in the Company
Svorad, Michal ; David, Jan (referee) ; Kocmanová, Alena (advisor)
My bachelor thesis is focused on the analysis of costs in the company TURCK, Inc. which is based in Hradec Králové. The first part describes the theory necessary to understand the second part, where are evaluated data from the company. In the final part I suggest changes that will lead to deal better with the management of costs.
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Managemen Outputs for Financial Management of A Construction Organization
Štencl, Roman ; Vítková, Eva (referee) ; Chovancová, Jitka (advisor)
This thesis is focused on the financial management of the company. In the first theoretical part describes the basic concepts, which can be found in financial accounting, financial analysis and management accounting. In the practical part I analyzed the actual data, which gave me approached the company and then I gave them in context. The result of he thesis is a recommendation of management decisions from the perspective of business management.
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Selected Differences in Accounting According to US GAAP, IFRS and Valid Czech Legislation in the Terms of the TRANS TECHNIK, spol. s.r.o.
Jurajdová, Vendula ; auditor, Pavla Kvapilová, (referee) ; Hanušová, Helena (advisor)
This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.
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Selected Differences Between Czech Financial Accounting and IFRS
Hlaváčková, Lucie ; Ing.Petra Zemánková (referee) ; Hanušová, Helena (advisor)
This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company.
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Reporting in the Selected Firm
Blažek, Petr ; Janáč, František (referee) ; Hanušová, Helena (advisor)
This bachelor thesis deals with area of reporting in the SENAGRO a.s. In the theoretic part the conception of reporting and related theoretical principles are explained. Practical part describes reporting in the company. The aim of the thesis is to improve company reporintg a better process of informing managers in the company.
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