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The account sheets processing in the company
ZACHAROVÁ, Monika
The thesis concerns the issue of account sheet processing, represented by balance sheet and profit and loss statement according to the accounting law. The account sheet compose so-called final accounts along with the addendum, witch have to be compile in periodic cycles. Processing of the account sheet the consecution of operations anticipate, which aim to the conclusion of the books of account. The practical section results from application of the mentioned theoretical observations in account sheet processing of data of the concrete accounting entity. The content of this main part of the thesis include the characteristic of the concrete accounting entity and data, witch are necessary to enumerate before account sheet processing. This accounting entity processes the account sheet in the simplified format according to the accounting law and fill the items according to the Regulation 500/2002 Coll. In the synthetic section there are presented discrepancies of book-keeping, which preclude to report the loyal and worthful image of object of accounting and financial position of the accounting entity to the account sheet. The conclusion of the thesis suggests that the accounting entity aspire to present its account sheets in the most worthful form and to comply with the enacted duties, even if the account sheet processing is strictly provided by accounting law. Data in the account sheets are interesting for lot of users, also external, but they can be available and worthful only if the accounting entities comply with their duties and in this manner help to reduce the information asymmetry about economic entities.
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Specifics of accounting in agricultural enterprise
CINKOVÁ, Zdeňka
The purpose of this work, which theme are the specifics of the farming business accounting, is to describe, in the theoretical part, the accounting system of the farming business with the focuse on it{\crq}s specific rounds from other enterprise subjects. Especially it is concerned on accounting the property (preferential limits of milk, basic cow drove, animals in the supply category, plant production). Even the dotation politics of the state and the European union is mentioned in connection with the acquisition of property. The work contains the resources of property coverage and the final accounts of farming business. The practical part is focused on the examples of accounting of the specifics of the farming production of the farmer{\crq}s cooperation ``Vysočina{\crqq} Polná. The part of the work is also the overview of the company{\crq}s dotations and their influence upon the trading income. At the end of the work, there is given the balance and the income statement and losses of the company for the year 2006.
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Specifics of accounting and final accounts by the hotels
Pavlasová, Lenka ; Müllerová, Libuše (advisor) ; Rauš, Jiří (referee)
Hotel is an enterprise with a wide range of services for tourists and this thesis focuses on the description of the activities of the accounting point of view. In the first part of thesis I define the development of tourism, which of course belongs to the hotel. In the next part I attend to legislation, which is used in the operation of the hotel. I next describe the accounting specifics of the hotel activities, and finally dealing with the final accounts by the hotel.
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Účetní závěrka v ČR
Kolářová, Petra ; Cardová, Zdenka (advisor) ; Lovas, Miroslav (referee)
The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.
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Using the final accounts as a basis for financial analysis
Tůmová, Milena ; Procházka, David (advisor) ; Nováčková, Zdenka (referee)
The aim of this diploma work is the examination of using the public financial statements as a basis for extern financial analysis. The work consists of three parts. The first part concerns the final accounts set up according to the Czech accounting rules. It describes the legal regulation of this domain, basic requirements on public information, individual elements of final accounts and further obligations associated with it. Second part of the work is aimed at the financial analysis and gives an overview of information sources and basic techniques of financial analysis. It is mainly focused on the horizontal and vertical analysis of financial statements and analysis of ratio indicators. In the third part, obtained theoretical knowledge in the field of financial analysis is used for examination of financial health of particular company DOPRAVA ZARUBA M&K, s.r.o..
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Final Accounts and Financial Statement
Libišová, Eva ; Velechovská, Lenka (advisor)
The Bachelor Assignment deals with Financial Balance and Financial Statement within the legislation of the Czech Republic. It describes the financial balance and proceeding for the book closing. Listing of sorts of the book closing is propounded in the section on Financial Statement. Moreover, individual registers can be found there. It also focuses on computing economy results and tax base. The Bachelor Assignment also deals with the process of verification of the financial statement by an auditor, then with annual report and making the financial statement public. In the last part, theoretical information is recapitulated and shown on a fictional example of the Drevonabytek firm, Ltd. This model can be used as the essential instruction for compilation of the financial statement and final accounts.
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