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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Mála, Václav ; Lörinczová, Enikö (advisor) ; Radim, Radim (referee)
This diploma thesis evaluates the proces of closing accounts in a chosen company. In the theoretical part of the thesis are described legal regulations governing the area of the financial statements and book closing proces and the theoretical basis. In the practical part of the thesis is decribed a specific company and the progression of selected data from the balance sheet and profit and loss account since the launch of the company. In this thesis was accomplished the analysis of the financial situation of the company. Based on the financial analysis are recommended measures. In the next part of thesis is described the process of the financial statements and the stages of the preparation works preceding the closing of accounts. In the next part of thesis is described process of the closing of each account and the process of financial statements. In the conclusion is reviewed the financial statements process in chosen company and the recommendations.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Duchoňová, Petra ; Lörinczová, Enikö (advisor) ; Břetislav, Břetislav (referee)
The thesis concerns with the process of creation of the financial statement and book closing conforming to the legal code of the Czech Republic. Theoretical part deals mainly with the explanation of terms that are closely related to preparatory works which are necessary for creation of financial statement. Preparatory works are prior to closing the accounting period. In addition to that, theoretical part also includes book closing and the description of financial statements which constitute it. These financial statements are Balance sheet, Income statement and Attachments. Several sources of specialized technical literature are used and quoted in this part of the thesis. Theoretical part is followed by practical part in which the process of the book closing and financial statement of selected company is analysed. This analysis is subsequently compared with theoretical foundations. The last part of the thesis evaluates the process of the financial statement of selected company and offers certain improvements.
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Financial Report - Financial Statements of Municipality
Valentová, Lenka ; Čermáková, Helena (advisor) ; Romana, Romana (referee)
The aim of the thesis is the description and the evaluation process of the financial statements in the selected municipality under applicable law. The theoretical section describe briefly management condition of municipality. The theoretical section deal with the description of process of the financial statements under applicable law of Czech Republic. Process of the financial statements begin preparatory works, next section is close account and quantification of tax from income. Subsequently theoretical section describe composition of statements of financial statements. End of theoretical section deal with obligation of financial statements, that is authentication, authorization, publishing and archiving of financial statements. Practical section deal with the description of process of financial statements in the selected municipality and evaluation under applicable law. The thesis give suggestion and recommendation for improvement in section where was identified mistake by analysis of process of financial statements.
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Financial Report - Financial Statements of Company
Žočková, Jana ; Čermáková, Helena (advisor) ; Seidl, Ladislav (referee)
The aim of this bachelor thesis is to describe and verify the correctness of the process of financial statements in a chosen entity and to check if there is an accurate and honest depiction of reality. Preliminary operations to the formation of financial statements according to the legal framework of the Czech Republic are described in the theoretical part of the paper. That is, for example, the process of stocktaking, reserves, provisions, exchange rate differences, time differentiation, or accrued items. Other topics covered in the work include an issue of book-closing, putting together of financial statements, which consist of balance sheet, profit and loss and attachment, or an issue of verification of the financial statements (an audit) or its release. In the practical part of the thesis, selected steps of the financial report are depicted in the entity Elitex OK s.r.o., which are also compared with the criteria given by valid legal regulations. The paper further shows in which way the accounting unit puts together the financial report (for the year 2014 in particular). The result of the audit for that year is also stated in the work. In the end, recommendations for improvement or elimination of deficiencies are suggested on the basis of comparison of the processes realized in the accounting unit and the theoretical grounds.
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Consolidated Financial Statements of Selected Company
Košut, Martin ; Čermáková, Helena (advisor) ; Daniela, Daniela (referee)
The thesis deals with the realization of the consolidated financial statements of the selected company. It consists of a theoretical part, which focuses on the general terminology associated with the consolidated financial statements, its essentials and consolidation methods. There is a characteristic of the selected company following, including companies together making the consolidated group. Then practical part follows, which defines the process of consolidation, investments in companies and based on them, determine the correct method of consolidation. Consolidated balance sheet is done gradually, based on the method of consolidation. Previously identified intra-group transactions are eliminated from consolidated balance sheet. Consolidation adjustments related to income are also reflected in the consolidated profit and loss statement. Consolidated statements are accompanied by the Notes, which make together complete consolidated financial statements of the selected company. The evaluation of consolidation process follows after the practical part and modification of the Chart of accounts is proposed to simplify future consolidation.
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Business Register of Financial Statements of Companies
KALÍŠKOVÁ, Anna
My thesis is focused on the Business Register of Financial Statements of Companies. This thesis is divided into two parts. Firstly, the basic characters of Financial Statements are described, for example the balance sheet, the income statements, the statement of cash flow, audit of the financial statement. Companies must publish their financial statements in the business register. The practical part is focused on the analysis of this obligation. In the end this thesis has been evaluated situation in publication of the financial statements. 50 % of companies published the financial statements in 2010. There are differences in the publication of the financial statements of individual group of companies. For example it is in legal form. The publication of the financial statements for joint stock companies is around 75 %, but the publication of general partnership is only 20 %.
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Optimization of the Bank Loan Application
Skovajsa, Radek ; Kořínková, Martina (referee) ; Čižinská, Romana (advisor)
The work is based both on theoretical basis and practical working processes of banks for assessing client's financial standing in Czech market environment. Basic preconditions for successful credit allocation to a business entity will be set along with evaluation of the importance of information from a credit requisition form's compulsory enclosure. A detailed analysis of the client's economy from a bank perspective will be succeeded by identification of critical risks and positives of an applicant's financial position.
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Risk Management of Bank Credit System and Decision Making Process
Skovajsa, Radek ; Kryštof, Zdeněk (referee) ; Čižinská, Romana (advisor)
The theoretical part of this thesis describes the development of Czech banking sector, especially with emphasis on post-revolutionary rebirth within the new conditions of market economy. The following part demonstrates the decision-making credit account process of a bank on a particular case study based on the methodics and procedures leading up to maximal elimination of credit risk. At the same time, the author presents a partially modified internal opinion on a decision of particular business transaction. It is accented that every decision of a bank must comply with the regulations of CNB. The conclusion of the thesis affirms the maximal efforts of domestic banks to minimalize risks within their decision-making credit account processes, which is mirrored in current stability in the development of Czech banking sector.
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The information power of financial statements in the Czech Republic after the amendments to the Accounting law
Novotná, Kateřina ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The bachelor thesis describes changes in the Accounting law in the Czech Republic connected to financial statements. It is mainly focused on a profit and loss statement and on notes to financial statements. There is general information about financial statements, a categorisation of the companies and the information which must be disclosed in the business register, changes in the law connected to a profit and loss statement, a new structure of a profit and loss statement and an appraisal of its information power. Then there is drawn up profit and loss statement of a particular company for the year ending 31 December 2014 under the new rules of the Accounting law in the Czech Republic valid since 1 January 2016 and a comparison of the notes to the financial statements before and after the amendments to the Accounting law for each category of the company.
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Analysis of the financial statements of the selected business corporation from the perspective of a potential creditor
Hospůdka, Tomáš ; Jošt, Marek (advisor) ; Králíček, Vladimír (referee)
This bachelor thesis is focused on analysis of the financial statements from the perspective of a potential creditor. The first chapter deals with the financial statements in accordance with the Czech legislation valid until the end of 2015. The next chapter describes the creditor and his main interests in the financial statements of the selected business corporation. The following section is devoted to selected indicators of the financial analysis that creditor may use for making decisions. In the practical part the financial statements are analyzed from the perspective of the creditor. Then the indicators of the financial analysis were calculated and evaluated. The aim of this bachelor thesis is to decide whether the potential creditor would be willing to provide a credit to the selected business corporation or not.
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