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Methods of valuation of assets in the accounting firm Garantkámen and their impact on the economy.
SOBÍŠKOVÁ, Petra
The Bachelor thesis treats of the methods of assets evaluation according to the Act on Accounting and the impact on the result of selected company. The theoretical part of the thesis defines the basic terms related to the assets evaluation, it describes individual types of assets, the methods of their appraisal and the principals of particular valuation. Respective chapters contain definitions of kinds of assets that could be owned by a company and approach to the evaluation that could be applied by a company. This part of the thesis also describes the assets valuation within different phase of accounting period and calculation formula for determination of price of assets. Practical part of the thesis is based on the pieces of knowledge mentioned in the theoretical part and these findings are applied within analysis of evaluation methods of company Garantkámen, s.r.o.. The thesis indicates relevant methods used by this company and concrete example specifies the methods related to evaluation of assets in case of consumption. The thesis summarizes the individual methods of appraisal and their impact on profit or loss of the company.
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Capital structure of chosen economic entity
MARKOVÁ, Lenka
The goal of this thesis is to assess the capital structure of chosen economic entity. The work is divided into two parts, theoretical and practical. In the theoretical section describes the basic dividing of asset and liabilities and the basic methods of financial analysis. In the practical part, I apply the methods of financial analysis to size up the capital structure of company. Finally, throughout the work are summarised all the findings from the analysis and assessment of the capital structure of the company.
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The assets in the insolvency proceedings
Metzová, Nika ; Kotoučová, Jiřina (advisor) ; Kropáčová, Marie (referee)
The bachelor thesis deals with the insolvency proceedings and mainly with the assets that play an important role in solving the insolvency of a debtor. The aim of this thesis is to provide comprehensive overview regarding the assets that will be used to discharge claims of the creditors and to inform about the range, the content and the way of disposal of the assets in the course of the proceedings. Furthermore, the thesis considers the possibilities of realizing the assets and satisfaction of creditors' claims from the profits of the realisation. For better apprehension the thesis includes also the exemplification and samples of practice of the courts.
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Accounting issues in company transformations
Teissigová, Petra ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis focuses on accounting problems that arise in the context of transformation the company. These include the problem of revaluation of assets and liabilities, the difference arising from revaluation and the recognition and reporting of difference from takeovers. To understand the context in thesis is described the Law on transformation of companies and cooperatives, and selected provisions of the Accounting Law.
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Financial analysis of company concerned with sewage treatment
Vučka, Martin ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
The goal of my thesis was to make a financial analysis and an outline of the financial plan. In the first, theoretical, part I described the purpose of financial analysis and its methods and procedures used in the practical part. The second part is called the application. There I made a financial analysis of Ekosystem spol. s r.o. First I introduced the enterprise and its activities. This was followed by horizontal and vertical analysis of financial statements, analysis of financial indicators and assessment of financial soundness. I also compared the company with two other companies in the same business branch and I outlined the short-term financial plan. In the final section, I summarized the knowledge larned in the application part and I reviewed the business as a whole.
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Inventory of assets
Fikejzová, Jana ; Rauš, Jiří (advisor)
The topic of my bachelor thesis is the inventory of assets, which is an essential part of the financial statements of each institution. In the first part I explain the theoretical approach of the inventory process, its types, stages, dates, determining the inventory committee and their responsibilities. The second part is an exact description of the inventory in a particular institution of the year 2008.
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Intangible assets in globaly accepted accounting systems
Slepičková, Lenka ; Krupová, Lenka (advisor) ; Orlická, Kateřina (referee)
The main topic of my thesis is the analysis of intangible fixed assets according to international accepted standards of financial reporting. I focused on the reporting according to IAS 38 and IFRS 3 and methods of assessing value of intangible fixed assets. In the last part of the thesis are compared financial statements of several international companies with accent on intangible fixed assets and realized business combinations.
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Accounting and tax view of fixed assets in the Czech Republic
Makrlíková, Miroslava ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This work deals with accounting entries of intangible and tangible fixed assets in accordance with Czech Accounting Standards and Law of income tax. A part of this work there is concretely determination of fixed assets, its acquisition, underdepreciation, retirement, and also concept definition of technical improvement of fixed assets. In conclusion there is an example which shows how to account fixed assets in manufacturing company and how fixed assets affect tax base of company.
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