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The Problem of Utilization of the Cultural Historical Sights in Tourism
FALTUSOVÁ, Jana
In my thesis, the issue of utilization of cultural and historical sights in tourism was executed by means of SWOT analysis. Based on the data entry form, the analysis of strengths and weaknessses of selected cultural and historical sights in the South Bohemia Region was drawn up. The output of the analysis of external environment was applied to the analysis of opportunities and threats for Kvítkův Dvůr, another place of interest. The thesis presents proposals for the utilization of the Kvítkův Dvůr premises, moreover, it also deals with the calculation of economic impacts of a few suggested measures including quantitative documentation.
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The explanatory power of the financial statements in relation to the evaluation of the financial health of the firm
KREJČOVÁ, Miroslava
The objective of the Bachelor thesis is an assessment of the explanatory power of the financial statements and their use to evaluate the financial health of the company ČSAD Jihotrans, a.s. The theoretical part deals with the content, structure, meaning and the legal adjustment of the individual financial statements. Also contains an overview of the basic techniques of financial analysis with a focus on horizontal and vertical analysis of the financial statements and on the analysis ratios. In the practical part is first presented to the analysed company. The next part is devoted to the financial analysis for the period 2006 - 2009. The ratios were the liquidity indicators applied, profitability, activities, and indebtedness. A summary assessment of the health of the analysis of the company is in this part of the Bachelor thesis also used Altman Z-score. The final section is devoted to the evaluation of the results of financial analyses and specific recommendations.
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Financial statements, treir structure and their predicative abilities
HADAČOVÁ, Petra
The objective of my bachelor thesis is development of financial analysis of the selected company. It was first necessary to characterize the financial statements - balance sheet, profit and loss account or income and cash flow streams or cash flow. In this work are mentioned and discussed items such documents and basic information on financial analysis. The practical part is devoted to specific indicators of financial analysis. The total assessment of its financial health is created by Altman bankrotního model. It also describes in detail the investment plan of the new training center, which the company wants to build on-site office. This plan is described by the figures and using SWOT analysis.
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Final accounts in a stock corporation
HANZLOVSKÁ, Jitka
In my graduation thesis named "Final accounts in a stock corporation" I consider financial accounts process and making annual report that every business entity does periodically every year on the end of accounting period. In common sense accounting is very important tool of communicating financial information about business performance to managers, shareholders and other external users. The communication is generally included in financial form statements. Because users have different needs, the presentation of financial accounts is very structured and is under many more legal rules. The aim of this work is confrontation of actual Czech legal rules as theoretical premise with real state of accountancy in specific join-stock company. I focus on audit too. Auditor{\crq}s procedure and process of verification of final accounts is also very important part of this work. To have highest standard of financial reporting is a nowadays reality and I inspect if process of auditing is in good condition and in accord with audit rules. The basic question in this part of the work is aimed at auditor understanding to our company, identifying the key accounting control and minimization of potential risk.
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Compare final accounts by enterprise and non-profit subject
KOŠŤÁL, Lukáš
The topic of this bachelor thesis is a comparison of financial statements in the business and non-for-profit sectors. The financial statements are drawn in the regimes of two accounting systems, which are based on the same act but the content and subject matter of the bookkeeping are regulated by individual implementing regulations. The thesis should read by those who want to expand their knowledge of bookkeeping in the regime used by nongovernmental non-for-profit organizations. For this very reason the chosen concept of the thesis used the comparison, while the author anticipates that the reader has got some basic knowledge of bookkeeping for entrepreneurs. The thesis does have the ambition to explain and to describe the accounting systems as a whole but it seeks to provide a well-structured and factual overview of differences between the accounting systems used by entities which are fundamentally different in terms of their establishing, substance and purpose.
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Analysis long-term assets in economic actual of company
PROCHÁZKOVÁ, Petra
This bachelor thesis is focused on long-term assets of a company, concretely on its roles in economic activity of company. The goal of thesis is to specify long-term assets, types of their acquisition, financing, accounting and tax aspects in theoretical part of thesis. In practical part is the main goal to specify long-term assets of chosen entrepreneurial subject, to evaluate effeciency of planned long-term investments, to entertain different ways of financing this investment and to choose optimal way for this company. On the basis of chosen way of financing evaluate planned costs and revenues of investment, evaluate development of current costs and revenues and to make up planned financial statements for next five years.
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Profit and loss statement and its predicative power
LIDOVÁ, Renata
The aim of this bachelor work is the analyze and evaluation of profit and loss statement and its predicative power. The theoretical part describes financial statements, I consider the issue of costs and benefits and the method of the preparation of profit and loss statement. The practical part focuses on financial accounting costs and revenues transactions , which affect the predictive ability of this statement and identify the business entity tax liability. Further I focus on analyzing the information value of profit and loss statement. I analyze the tax implications of selected coasts and revenues, the results of the company.
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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.
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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.
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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.
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