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The Final Accounts and The Closing Financial Statement
Klouparová, Iveta ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to provide a view on The Final Accounts as a system and to point out the requirements of The Closing Financial Statement in the Czech Republic. It also provides information about the adherence of legal obligation to publish The Closing Financial Statement by accounting entities. The theoretical part of the thesis is describing the necessary legislation which determines the subject and formal content of this part of accounting, which further continues with general and the most significant accounting principles. Following explanation of The Final Accounts as such is divided in two periods. The first period includes inventorying and equally important entering the closing operations into accounts. In the thesis is also described several of these closing operations showed on particular examples. The second period is concerned about finding out the profit before taxation, calculation of the income tax, following entering into accounts, the tax liability, and the final closure of used accounts. The fourth chapter of the theoretical part characterizes The Closing Financial Statement, its obligatory and optional accounting repots, explanation of the obligation to verify the accounting reports by auditor and the essential publishing of The Closing Financial Statements. In the final - practical part of the thesis, there will be introduced results of the empirical research of publishing or rather non-publishing The Closing Financial Statement by companies with the limited liability in the field area of this research - Prague 6, in 2010.
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Comparison of Accounting Statements Under Czech Legislation and Under IFRS/IAS.
JAREŠOVÁ, Štěpánka
The objective of this thesis is to compare financial statements prepared under Czech law (?ČÚL? or ?CZ GAAP?) and financial statements prepared under international accounting standards IAS/IFRS. The theoretical part elaborates on the formal comparison of financial statements prepared under ČÚL and under IAS/IFRS and the objective of the comparison is the contents, form and methods used for preparing financial statements under the two legislations. General accounting in the Czech Republic is governed by Act 563/1991 Coll., on Accounting and IAS/IFRS is similarly governed by the Framework. The other part discusses some selected IAS/IFRS standards that are applied in a certain company and they are compared with Czech accounting standards. The practical part of the thesis discusses the transformation of the financial statements prepared under ČÚL to financial statements under IAS/IFRS in a certain company. As a result of such transformation, certain lines disclosed under the balance sheet and the income statement show different figures and they have impact on the closing amounts and the profit/loss of the company. The outcome of the practical part are reports prepared under ČÚL and under IAS/IFRS and in the end I assess the influence of different methods used on the reported data. I focused only on two most important parts of financial statements, i.e. balance sheet and income statement.
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Profit or loss in accounting and tax base
Němcová, Adéla ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The topic of this thesis is issue of profit or loss in a company. First, we discuss a theoretical ways of defining and measuring profit or loss. In addition, attention will focus on the profit and loss statement and analysis of some of its items. Part of the thesis also deals with the taxation and profit distribution in the various business entities. In conclusion, the thesis analyzes profit or loss in a particular company.
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Measurement of financial performance of a company
Žák, Tomáš ; Wagner, Jaroslav (advisor) ; Kubacká, Gabriela (referee)
This thesis deals with measurement of financial performance of a company. The main goal of the thesis is to find appropriate tools and use them to enhance current situation in specific company. In theoretical part it analyses problem in general.Then, it analyses the problem from the point of view of International Financial Reporting Standards (IFRS) and finally from the point of view of Management accounting. In practical part, the earned knowledge is used to achieve improvement in performace measurement in the chosen company.
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Financial statements, their structure and the establishment of the accounting software
NOVÁKOVÁ, Radka
The objective of this bachelor thesis is the composition of financial statements in different software for accounting. This task was preceded by characteristic of financial statements, expecially the balance sheet, statement profit and loss alias income statement and cash flow statement alias cash flow. This problem is devoted to the theoretical part of my bachelor thesis. I draw supporting documents for this part mostly from the recommended literature. The practical part is devoted to composition of financial statements in accounting programs and those are EKONOM, Money S3 and PREMIER system. To assemble the financial statements was necessary work in all three programs accounting selected company, whose main activity is "specialty retail, wholesale and production of textile goods".
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Financial statements under IFRS and Czech accounting standards
Kozubíková, Dagmar ; Pelák, Jiří (advisor) ; Horák, Radek (referee)
The goal of this thesis is compilation of financial statements under IFRS and Czech law, focusing on the establishment of two major financial statements. First and second chapter deal with theoretical requirements the compilation of reports according to Czech legislation and IFRS. The work focuses on theoretical and practical description of the selected areas for exploring the activities to be carried out prior to financial close. The final chapters are to describe differences between IFRS and Czech accounting, billing scheme to capture the differences and copy of statements of financial position and financial performance in terms of IFRS, the balance sheet and profit and loss statement in terms of Czech accounting.
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Factoring as an Advanced Means of Business Financing in Kubousek, s.r.o. company
Siegelová, Michaela ; Stejskalová, Irena (advisor) ; Zmrhalová, Alena (referee)
This bachelor thesis is called "Factoring as an Advanced Means of Business Financing in KUBOUŠEK s.r.o. Company" and elaborates on the advisability of transferring from the existing model subsisting in bank-overdraft-based financing of the company operations to a model of financing by factoring. Furthermore, it considers the selection of a suitable banking-house as a partner to put this operational financing into action. The resulting outcomes concerning the applicability of factoring compared to the suitability of bank overdraft are general and applicable not only to the KUBOUŠEK s.r.o. Company but also to other similar companies in need of finding a suitable financing method for their business operations. The conclusions in respect to selecting a suitable banking-house are specific for the analyzed company and time limited to the year of 2009 as that is the validity period of the terms and conditions offered by individual banks. The thesis explains in detail the functional principles of factoring. It lists individual types of factoring currently available in the Czech market, with further clarification of general benefits and disadvantages of using the individual types of factoring. The thesis continues to explain the functional principle of bank overdraft as currently used by the analyzed company, listing its general benefits and disadvantages, followed by a comparison of variant types of factoring in selected banks with presence in the Czech Republic. Based on this comparison, one factoring variant and one banking house are selected as the most suitable. The main objective of this thesis is to compare the currently applied variants of bank overdrafts and the selected most suitable factoring services available with the selected bank that KUBOUŠEK s.r.o could use.
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Income statement - content and predictive ability
Pavlíčková, Michaela ; Randáková, Monika (advisor)
This bachelor thesis deals with the content and predictive ability of the income statement. The thesis is divided into four parts. The first part refers to the delimitation of profit/loss and accounting principles and fundamentals, which are alleged at formation of income statement. The second part deals with the income statement forming according to International Financial Reporting Standards. Information on Framework, income, expenses and the operating results is founded there. The third part is focused on the income statement forming in the Czech Republic, where the accounting legislation of the Czech Republic, the income statement and its individual entries are described. The fourth part is a summary of diversities and differences between the income statement forming according to IFRS and the income statement forming in the Czech Republic.
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Financial analysis of Krnovské opravny a strojírny s.r.o.
Jandzík, Tomáš ; Kislingerová, Eva (advisor) ; Neumaierová, Inka (referee)
Thesis "Financial analysis of Krnovské opravny a strojírny Ltd." has a role to assess the financial health of the selected company. Analysis relates to the company KOS Ltd. in the time interval from 2006 to 2010 and partial evaluation plan for 2011. The first part describes the methodological basis, elementary and higher methods of financial analysis. The second part is devoted to practical value. Enterprise and industry are briefly characterized. Followed by analysis of itself, where various methods are applied, the selected indicators are compared with results of competitors. Finally, I interpret the data found.
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Czech Airlines a.s. financial analysis
Sagaydachna, Anastasiya ; Sieber, Patrik (advisor) ; Špička, Jindřich (referee)
The aim of this academic paper is to identify and analytically analyze the real financial situation of the Czech Airlines a.s. with the help of the most widely used instruments of the financial analysis. The paper contains two main parts: theoretical and practical. In the theoretical part the main methods and stages of the financial analysis of a company are discussed. Moreover a short argumentation of the usage of the particular method is stated in it. The practical part of the research contains all the undertaken calculations and the assessment of the Czech Airlines a.s. The outcome of this work is the brief outline of the main points in the financial analysis and the assessment of the future development possibilities for the company's financials.
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