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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.
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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.
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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.
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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.
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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.
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Statement of finances and closure of account in the accounting entity
CHROMÁ, Libuše
The target of my bachelor study is to present a global overview of the Statement of finances and Statement of balances in the accounting entity. In the theoretical part, I described the processes of the Statement of finances and Statement of balances. It specifies basic definitions and rules. This is followed by preparative work and the closing of the book of accounts. In the chapter about the Statement of balances, I consider the individual statements (balance sheet, statement of loss and profit, footnotes, cash flow), their composition and related obligations. The purpose of the practical part is to close the accounting period of the entity and to compile the Statement of balances with help of the accounting basis. Here I described the calculation of the depreciation, accrued cists and determination of the corporation income tax. Furthermore, I put together the balance sheet, statement of the profit and loss, cash flow overview and overview of variations in the shareholder´s capital. The Statement of finances and Statement of balances are demanding processes. It is a key-moment of the accounting period. I have checked up this statement myself in practice.
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