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Factoring as an Advanced Means of Business Financing in Kubousek, s.r.o. company
Siegelová, Michaela ; Stejskalová, Irena (advisor) ; Zmrhalová, Alena (referee)
This bachelor thesis is called "Factoring as an Advanced Means of Business Financing in KUBOUŠEK s.r.o. Company" and elaborates on the advisability of transferring from the existing model subsisting in bank-overdraft-based financing of the company operations to a model of financing by factoring. Furthermore, it considers the selection of a suitable banking-house as a partner to put this operational financing into action. The resulting outcomes concerning the applicability of factoring compared to the suitability of bank overdraft are general and applicable not only to the KUBOUŠEK s.r.o. Company but also to other similar companies in need of finding a suitable financing method for their business operations. The conclusions in respect to selecting a suitable banking-house are specific for the analyzed company and time limited to the year of 2009 as that is the validity period of the terms and conditions offered by individual banks. The thesis explains in detail the functional principles of factoring. It lists individual types of factoring currently available in the Czech market, with further clarification of general benefits and disadvantages of using the individual types of factoring. The thesis continues to explain the functional principle of bank overdraft as currently used by the analyzed company, listing its general benefits and disadvantages, followed by a comparison of variant types of factoring in selected banks with presence in the Czech Republic. Based on this comparison, one factoring variant and one banking house are selected as the most suitable. The main objective of this thesis is to compare the currently applied variants of bank overdrafts and the selected most suitable factoring services available with the selected bank that KUBOUŠEK s.r.o could use.
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Income statement - content and predictive ability
Pavlíčková, Michaela ; Randáková, Monika (advisor)
This bachelor thesis deals with the content and predictive ability of the income statement. The thesis is divided into four parts. The first part refers to the delimitation of profit/loss and accounting principles and fundamentals, which are alleged at formation of income statement. The second part deals with the income statement forming according to International Financial Reporting Standards. Information on Framework, income, expenses and the operating results is founded there. The third part is focused on the income statement forming in the Czech Republic, where the accounting legislation of the Czech Republic, the income statement and its individual entries are described. The fourth part is a summary of diversities and differences between the income statement forming according to IFRS and the income statement forming in the Czech Republic.
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Implementation of IFRS
Jirmusová, Lucie ; Pelák, Jiří (advisor) ; Sklenár, Roman (referee)
Main topic of this diploma thesis is an overall analysis of International Financial Reporting Standards (IFRS) implementation. However it focuses not only on the implementation process itself but it also describes IFRS as such; deals with its history and its function in both international and Czech accounting environments. Part of this thesis is also a comparison of bookkeeping according to Czech accounting regulations and international accounting standards; summary of legal differences, and problems that come with these differences. Second part of the thesis introduces an analysis of the implementation process shown on a particular Czech company -- RETAL CZECH a.s.
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Trading income and its settlement
DOLEJŠÍ, Alena
The subject of my bachelor thesis is Trading income and its settlement. I have described closing entries and procedures that conduce to ascertainment of trading income, its publication and transformation into tax base in order to compute a corporation income tax. These bookkeeping operations are known as a financial statement. They take place at the end of current accounting period and at the beginning of following accounting period. The purpose of financial statement is to disclose all relevant information about property, financial and income situation of company. The aim of my bachelor thesis has been to describe this accounting sphere coherently, schematically apply theoretical pieces of knowledge in chosen company and compare achieved results with information that were recorded by addressed company for a same accounting period. I was interested whether there is possible to deviate and simultaneously to be in conformity with rules of law and what the consequence of usage of alternative processes is. I have focused on closing the books of accounts, ascertainment of trading income and preparation of the balance sheet and profit and loss statement for a year 2007 in practical section of my thesis.
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Business income
Zyková, Lenka ; Janhuba, Miloslav (advisor) ; Roubíčková, Jaroslava (referee)
Graduation theses desribes business income, revenues, expenses, costs and cost classification. It shows up accounting concepts and princeples. It interpets different access to the business income. It shows this problem in setting of International Financial Reporting Standards, US GAAP, EU and Czech Republic (subject and presenting financial data). Thesis describes relation between income and financial analysis. It represents maintainance of business substance. In conclusion I describe valuation models and their relations to income.
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The Role of Accounting Information in the Management of Financial Performance
Halíř, Zbyněk ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
This thesis is concerned with an evaluation of a role of financial and managerial accounting in the management of financial performance. From the range of criterions, that indicate the development of performance, the profit was chosen. The basic approach of the thesis is the concept of financial performance in the U.S. Generally Accepted Accounting Principles (U.S. GAAP). The diction of U.S. GAAP is compared with the text of International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) and the Czech accounting legislation. In addition, the thesis deals with the concept of financial performance and its role in the performance management system. In conclusion, the theoretical background is confronted with its practical application. The comparison is made with the assistance of the example of financial performance management in the company Škoda Auto, a.s.
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Financial analysis
Jevčáková, Viera ; Boukal, Petr (advisor) ; Doležal, Jiří (referee)
Purpose of my Diploma work is to valorize financial efficiency of the company Foxconn CZ, s. r. o. It gives a total overview of financial indicators of this company which is used by management for specification their future targets. As a main source of data for making of this Diploma work are used publicly available financial statements and reports.
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Účetní závěrka a uzávěrka
Kabourková, Dana ; Strouhal, Jiří (advisor)
Práce je zaměřena na provedení a sestavení účetní uzávěrky a závěrky podle platných norem. První část se zabývá účetní uzávěrkou a jednotlivými uzávěrkovými pracemi. O každé je pak podrobněji pojednáno. Druhá část pojednává o účetní závěrce. Jsou zde rozebrány jednotlivé účetní výkazy a dále pak pojednáno o auditu, výroční zprávě a zveřejnění účetní závěrky.
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Finančná analýza Východočeskej energetiky, a.s.
Tarbajová, Viera ; Metzlová, Hana (advisor) ; Smrčka, Luboš (referee)
Cieľom bakalárskej práce bolo zhodnotiť finančné zdravie spoločnosti Východočeská energetika, a.s. v rokoch 2001 ? 2005. Bakalárska práca je rozdelená na dve časti, a to na časť teoretickú a praktickú. V teoretickej časti je vysvetlený metodický aparát, ktorý bude následne v praktickej časti použitý. V praktickej časti je početne technickým spôsobom aplikovaná použitá teória. Začnína analýzou rozvahy, výsledovky a výkazu cash flow, prechádza k pomerovým ukazovateľom, potom hodnotí bilančné pravidlá, rentabilitu vlastného kapitálu a rentabilitu aktív pomocou Du Pontovej analýzy. Výpočtom finančnej páky, zisťuje, či použitie cudzieho kapitálu vedie k zvyšovaniu, alebo znižovaniu rentability vlastného kapitálu. Následne je v nej použitý Altmanov index a pracovný kapitál. Ekonomickú výkonnosť spoločnosti merá pomocou ekonomickej pridanej hodnoty a na záver sa kvantifikuje situáciu na trhu s elektrickou energiou a to konkrétne porovnáva VˇVE, a.s. s ďalšími dvoma energetikami, Severomoravská energetika a Severočeská energetika.
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