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The Concept of Prudence
Boukalová, Michaela ; Rauš, Jiří (advisor)
Bachelor work aims especially characterize all components of the Concept of Prudence. It contains description of effect of the Concept of Prudence on trading income and illustration in balance-sheet as well. Special chapter is addicted to the challenge of contravention of the Concept of Prudence and interpretation of consequences which can arise. Every chapter contains example explaining problematic parts in practice.
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Presentation of the Financial Statements in shareholders corporations
Mandryková, Lucie ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
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The issue of creation of reserves for the decommissioning of nuclear installations
Metelková, Michaela ; Geuss, Erik (advisor) ; Knápek, Jaroslav (referee)
This work is focused on the issue of creation of reserves to cover the costs of decommissioning of nuclear installations. These costs arise from the need to prevent exposure to radioactivity and other pollutants that adversely affect the environment and human health. The thesis describes various systems of decommissioning of nuclear installations and the creation of reserves in selected countries - the Czech Republic, United Kingdom, Finland and France. The analytical part of the work deals with comparative analysis of the creation of reserves for decommissioning of nuclear facilities in selected countries and their subsequent evaluation. The work is a basis for optimizing the system for establishing reserves for decommissioning of nuclear facilities in the Czech Republic.
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Accounting concept - Prudence
Dang, Thu Trang ; Bokšová, Jiřina (advisor)
Otherwise known as conservatism. The concept says that a company should never anticipate profit before they are actually earned and should never understate it's expenses. This means that the highest level of the expenses and the lowest level of profits should be used in making financial statements. The accounting concept - Prudence is realized by reserves, asset provisions and deprecations.
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