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Balance and profit and loss statement - their ability to give evidence
ŠTIKOVÁ, Martina
The main goal of my work is the performance of financial and economic analysis at the concrete leasing company on the basis of accounts sheets {--} balance-sheet and profit and loss accounts. For the analysis were selected the years 2004 and 2005. In the first level was made a detailed analysis of particular items of the balance and profit and loss accounts by dint of horizontal and vertical absolute coefficcents, thereby was won the review of the possessive and financial structure of the company . In the second level I made a financial analysis on the basis of ratio coefficients of the profitability, acitivity, indebtedness and solidity. During the selection and using of these coefficients it was necessary to take account of the specific content of account sheets, usuall for the activity in the company. Some of the coefficients were adapted, other were not able to be used at all. By the particular items analysis of accounts sheets was possible to rate the changes in the structure and content of property and capital, expenses and yields, during two following periods. In the case of application of ratio coefficients was foud out, for the objective analysis of management providing the financial leasing is not adequate to use only balance-sheets and profit and loss accounts, but it is necessary to use other sources, for example cash flow account, annual report, historical balance and profit and loss accounts, investment and financial plan, internal instructions etc.
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The account sheets processing in the company
ZACHAROVÁ, Monika
The thesis concerns the issue of account sheet processing, represented by balance sheet and profit and loss statement according to the accounting law. The account sheet compose so-called final accounts along with the addendum, witch have to be compile in periodic cycles. Processing of the account sheet the consecution of operations anticipate, which aim to the conclusion of the books of account. The practical section results from application of the mentioned theoretical observations in account sheet processing of data of the concrete accounting entity. The content of this main part of the thesis include the characteristic of the concrete accounting entity and data, witch are necessary to enumerate before account sheet processing. This accounting entity processes the account sheet in the simplified format according to the accounting law and fill the items according to the Regulation 500/2002 Coll. In the synthetic section there are presented discrepancies of book-keeping, which preclude to report the loyal and worthful image of object of accounting and financial position of the accounting entity to the account sheet. The conclusion of the thesis suggests that the accounting entity aspire to present its account sheets in the most worthful form and to comply with the enacted duties, even if the account sheet processing is strictly provided by accounting law. Data in the account sheets are interesting for lot of users, also external, but they can be available and worthful only if the accounting entities comply with their duties and in this manner help to reduce the information asymmetry about economic entities.
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Financial Plans of Accounting Statements
ČEKALOVÁ, Hana
The topic of this bachelor work is focused on financial plans of accounting statements. The main goal of my bachelor work is to draw financial plans of a balance sheet, income statement and cash flow statement for periods 2007, 2008 and 2009 and giving support to activity associated with financial plans of accounting statements. A balance sheet reports company´s assets, liabilities and net equity, income statement reports revenues and expenses and cash flow statement reports cash flow activities. Financial plans of accounting statements include cost planning, planning of receipts, investment planning and planning of necessary capital. In order to predict particular items of accounting statements of the company TRICAR CB, s.r.o. providing inkeeper´s trade and services in the sphere of forwarding, information about present business' performance, rise in prices of products and plans for future are used. According to financial plans the company will achieve net profit of CZK 1,381,000; long-term assets of CZK 3,669,000; cash of CZK 1,484,000 in 2007; net profit of CZK 1,505,000; long-terms assets of CZK 4,453,000; cash of CZK 1,748,000 in 2008; net profit of CZK 1,537,000; long term assets of CZK 4,592,000 and cash of CZK 3,185,000 in 2009.
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The planning of accounts with regard to development on economic aktivity
POLÁČEK, Jan
The planning of accounts for the following 5 years (from 2006 till 2010). The accounts consist of balance sheet, income statement and cash flow statement. Items of accounts are planned according to the developement of the choosen company and real market conditions. This dissertation describes not only plannig of accounts, but also method of assembling accounts.
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Finanční analýza firmy Techkon, s.r.o.
Šedivá, Barbora ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
Má bakalářská práce je rozdělena do dvou hlavních kapitol- teoretická část je věnována postupu při finanční analýze, popisu základních finančních výkazů (rozvahy, výkazu zisku a ztráty, cash flow), výpočtu poměrových ukazatelů a ukazatele EVA. V neposlední řadě tato část zahrnuje výpočet ukazatele CAGR (Compoud Annual Growth Rate) a jeho význam pro finanční plánování, které na finanční analýzu v praxi běžně navazuje. V praktické části aplikuji probranou teorii na firmě Techkon s.r.o., včetně výpočtu poměrových ukazatelů a ukazatele CAGR.
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Financial Statements from perspective of the Czech Accounting and IFRS
Schäfrová, Andrea ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.
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Presentation of the Financial Statements in shareholders corporations
Mandryková, Lucie ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
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