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Financial statement in selected share company
SUMERAUEROVÁ, Petra
The aim of this thesis is the evaluation of the risk items of financial statements in the selected joint-stock company, their comparison with the real and genuine picture according to the International Financial Reporting Standards (IFRS). The first part is theoretical and it deals with the characteristics of the balancing of books, its types, financial statements, also the annual report, release of the balancing of books and the external audit. The source of information for me was proffesional literature. The second and practical part focuses on the selected company. I decided for the joint-stock construction company OHL ŽS, a.s. I gathered the information about the company from the annual report of the company, from the internet and also from personal meetings and dialogues. Next, I dealt with the activities connected with the balancing of books. I focused on the procedure of stocktaking, bringing closing operations to book and the course of the balancing of books. After that I concentrated on the individual statements of the balancing of books the balance, the profit and loss statement, the supplement to the balancing of books, overview of cash flow and summary of the changes of the owned capital. At the end I evaluated the risk items of the statements and their information capabilities. The accounting entity provided data for the accounting year 2012, that is the reason for the balancing of books by 31. 12. 2012.
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Financial statements of the District court in Jindřichův Hradec
MARSOVÁ, Michaela
The financial statement is a last activity of accounting work which an accounting unit have to draw up after some period of time. The district court belongs to budget organizations. An effect of this fact are some differences in statements. In theoretical part of work is uncluttered summary of the important informations about the financial statement and in practical part is interesting comparation between the financial statement of the budget organization and the financial statement of businessmen, its accounting, tax and legal aspects.
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Consolidation of financial statements according to Czech legislation and IFRS/IAS
KYJOVSKÝ, Jindřich
The goal of this dissertation was to specify duties for company, methods of consolidation, describe conditions and to insight into consolidated financial statement according to czech law and to IFRS. First thing that was needed was to collect necessary documents. At accounting unit was performed straight consolidation in accordance to full method. There were no partial statements assembled. Only one consolidated statement for whole consolidation unit was created. Chosen consolidation unit was composed of main company and three subsidiarit. Main company owns 100% of two subsidiaries and one of subsidiaries was 100% owner of the last subsidiary. There was caused a significant lowering of assets and liabilites by consolidation of financial statement in chosen accounting unit.
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Relation of company profitability and liquidity
BENEŠOVÁ, Anna
The aim of this bachelor paper was to evaluate the efficiency of the company ZPA Pečky, a. s. on the basis of given profitability and liquidity calculation of index figures. Detailed analysis and interpretation of these figures and their development over four chosen years 2007 ? 2010 was another aim of this paper.
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The explanatory power of the financial statements of the selected company.
ŠVECOVÁ, Vladislava
The objective of the Bachelor thesis is an assessment of the explanatory power of the financial situation of the company TIMAC AGRO CZECH s.r.o. The theoretical part deals with the content, structure and meaning of the individual financial statements. Also contains an overview of the basic techniques of financial analysis with a focus on ratio indicators and analysis of these indicators. In the practical part is first presented to the analysed company. The next part is devoted to the financial analysis for the period 2010 - 2011. The ratios were the profitability indicators applied, activities, indebtedness and liqutidy. 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 and the influence of presentation of the individual items on the results of the financial analysis.
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Economic result in accounting
Junger, Jiří ; Janhuba, Miloslav (advisor) ; Roubíčková, Jaroslava (referee)
The goal of this thesis is to show comprehensive information about economic result and its possible utilization. The first part deals with the definition of the term "economic result", its history and the possibilities of its determination. Another part deals with the comparison of profit and loss statement in the Czech legislation, IFRS and US GAAP. The third part includes different types of economic results, advantages and disadvantages and its utilization in practice as well. It is followed by a financial analysis focusing only on profitability which uses profit for its calculation. The separate chapter focuses on the indicator EVA.
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Data Assimilation from Cash flow Statement in the Management of a Firm
Zíková, Kristýna ; Stejskalová, Irena (advisor) ; Havlíková, Veronika (referee)
The main objective of this thesis is to define the application of the cash flow Statement used within Chazep a.s., a company whose main business activity is based on groundwork, and its interconnection regarding other statements. In Chazep a.s. the given statement has been analysed with the aim to emphasise the possibility of further application of data within the company management. This thesis analysed the cash flow Statement of Chazep a.s. for the years 2007 -- 2009 by using the indicators on the cash flow basis.
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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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