|
|
Final accounts of a Joint Stock Companies
HAVLÍČKOVÁ, Lenka
The aim of my bachelor thesis was described the duties for the statements of joint stock companies in the final accounts in accordance with Czech accounting legislation and evaluate the final accounts of company Plzeňská energetika for the years 2008 and 2009.
|
|
|
The Questions of Final Accounts and Statement of Balances in an Energy Company
PECH, Václav
The topic of graduation thesis is {\clqq}The Questions of Final Accounts and Statement of Balances in an Energy Company``. The idea of this graduation thesis is a representation of process of the final accounts and statement of balances in concrete company and adjustment of process of the change of conjectural items of assets. The graduation thesis has two parts. First part defined the basic concepts which are included in the final accounts and in the statement of balances. I pursue an individual preparation work in the statement of balances for instance, a stock taking, accounting of resources, rectifying items, reserves, time resolution of cost and revenues, conjectural items of assets etc. Further there it is dealt with statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital and include audit of the statement of balances. The second part of graduation thesis describes a process of the change of conjectural items of assets - especially not invoiced energy - and 2008 final account and statement of balances in the Energy Company E.ON Ditribuce, a.s.
|
|
|
Financial statements according to Czech legislation and IAS/IFRS.
ŽEMLIČKOVÁ, Jitka
The aim of this work was the compilation of financial statements in accordance with Czech legislation and in accordance with IAS/IFRS and the subsequent comparison and evaluation. After explaining basic concepts, which relate to the topic, I have made financial statements in accordance with Czech legislation. The next step was to change the reporting of several selected items so that they are in accordance with IAS/IFRS. Specifically, it was a change in accounting for depreciation, deferred tax calculation, reporting lease and adapting service revenues of the incomplete transaction. Then I made the statements in accordance with international law, and to compare it with the Czech one.
|
|
|
Accounting shutter in the sellection accounting entity
HANZLÍKOVÁ, Vendula
The main aim of my work was to look inside the issue of accounting operation and bring an overview about activities which an accounting entity deals with at the end of accounting period. A company called ,,KAFKA TRANSPORT a. s.`` gave me all neceséry documents and information on whose base I implemented gradual processing of statements financial. By composition of accounting statements I started with a balance sheet, I continued with a profit and lost statement and then the company process a cash flow, an overview of changes in equity and an enclosure. The company is subject to legalization of statements financial by an auditor who has provide accuracate and complete detail sin the statements financial to ensure reliability and clarity. In conclusion I carried out an evalution of some data in comparison with previous accounting period.
|
|
|
Reporting ability of accounting statements for management
HAVRAN, Tomáš
The principal objektive of my bachelor's work is to find out reporting ability of accounting statements for a company. The accounting statements are balance sheet and profit and loss statement. I made analysis of individual items of the balance sheet and profit and loss account.
|
|
| |
|
|
The Final Accounts and Statement of Balances in a Company
KOČOVÁ, Lenka
The main aim of my work was to view the process of accounts and statements and consequently its value in the selected company. This work is divided into two parts, theoretical and practical. The theoretical part explains the basic concepts, describes various types of accounts and defined legal standards. The practical part is devoted to process the selected company.
|
|
|
Representation of costs and revenues in relation to income statement in specific and product classification
JAKOUBKOVÁ, Jana
This Bachelor disertation is focused on costs and revenues in relation to income statement in specific and product classification. There are determined basic terms, described costs and revenues, classification of it, basic rules of bookkeeping, and transformation of income from operations to tax base and final account with focus on income statement in specific and product classification. Target of practical part is to make income statement in specific and product classification. Theoretic solution was applied to entrepreneurial subject Aldis, a.s. Difference in statements is based on different structure of costs presented in operational area. Advantage of income statement in specific classification is simplicity of it composition. In product classification is important correct adjustment of analytical account. The statements should provide information to internal and as well external users. My recommendation is to make income statement in specific classification for external needs and for internal needs of company to make cost analysis.
|
|
|
The Final Accounts and Statement of Balances in a Company
KOLOMAZNÍKOVÁ, Petra
The topic of my graduation thesis is ``The Final Accounts and Statement of Balances in a Company``. The aim of this graduation thesis is a representation of process of the final accounts and statement of balances in a particular company. The graduation thesis has two parts. In the first part are defined the basic concepts which are included in the final accounts and in the statement of balances. I deal with an individual preparation work in the statement of balances for instance, a stock taking, rectifying items, time resolution of cost and revenues, etc. Further there it is dealt with closing books of accounts, tax due and deferrate tax of corporated income tax, and finally, a proper statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital. The duties link with statement of balances do not end with the fiscal period closing. The duties include audit of the statement of balances, making a record of an annual report of a company, publication of the statement of balances and the annual report of a company in a digest of documents of the Company Register and an income tax return must be submitted. In the second part of my graduation thesis is described a process of the 2007 final account and statement of balances in the Transport Undertaking in the town České Budějovice, Inc.
|
|
| |
guest ::
