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National Repository of Grey Literature

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Closing and preparing financial statements Kopecká, Taťána ; Rauš, Jiří (advisor) ; Černý, Václav (referee) The subject matters of this thesis are comprehensive processes of period-end closing and preparing financial statements, performed under the applicable law of the Czech Republic. The first part includes a theoretical framework, summarizing the key operations and procedures that need to be completed before closing the books. These processes include stock taking, analysis of accounts and operations relating to period-end closing, then gross profit / loss determination and finally, income tax calculation. This section is immediately followed by the process of preparing financial statements. The last section of the theoretical part describes the subsequent obligations relating to period-end closing and financial statements, such as audits, annual report or mandatory disclosure. The second part of the thesis describes practical application of the theoretical knowledge in a specific company. Detailed record

Technické zhodnocení a odpisy dlouhodobého majetku Kopecká, Taťána ; Procházka, David (advisor) Práce popisuje základní problematiku technického zhodnocení a odpisů dlouhodobého majetku. Je zde vysvětlen rozdíl mezi technickým zhodnocení a opravou, poněvadž jejich nesprávné určení může přinést značné problémy a placení pokut udělených finančním úřadem. V další části práce je vymezena oblast účetních a daňových odpisů. A poslední kapitola krátce pojednává o odložené dani. Detailed record

See also: similar author names
22	KOPECKÁ, Tereza
22	Kopecká, Tereza
2	Kopecká, Terezie
2	Kopecká, Tina Živa

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