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Influence of Accounting Policy on Results of Financial Analysis of Selected Company
Šimůnková, Anežka ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis deals with accounting policy and financial analysis of the company Pivovar Svijany, a.s. The aim is to define the issue of accounting policies and the impact of the changes on the outputs of financial analysis. The theoretical part focuses on the issue of accounting policy, describes the key terms, sources of information and tools of financial analysis. In the practical part are analysed specific accounting methods used by the company Pivovar Svijany, a.s. and financial analysis of this company. In the end of the thesis the company is compared with its competitors.
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Analyse of financial policy of medical facility
Fuxa, Radek ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis is focused on the accounting policy of Czech medical facilites. The main purpose of this thesis is to analyze accounting policy of medical facilites on particular case of hospital. The work is devided into three parts. In the first part are described rules of czech financial accounting, the second part is focused on the specific rules of business in the healthcare in the Czech republic and in the thrid part is shown the practical example of accounting policy of medical facility.
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The analysis of the accounting policy of the company Renault Czech Republic, Plc.
Hinnerová, Michaela ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis is focused on the accounting policy of the company Renault Czech Republic, Plc. The main purpose of this thesis is to analyze the accounting policy of this company and then compare it with standard Czech accounting methods. Theoretical part of this thesis is focused on the issues of reporting non-current assets, inventories, receivables, current financial assets, provisions, accrued items and financial reports. The same issues are subsequently addressed from the point of the accounting methods used by the company Renault Czech Republic, Plc. and the companies accounting policy is compared with the Czech accounting standards.
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Impact of accounting policy of the selected company on its financial analysis
Kolářová, Lucie ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
While analysing financial health of a company, it is important to consider its specific accounting policy, which affects the interpretation of financial credibility and reliability. This theses analyses the impact of the accounting policy of AERO Vodochody a.s. on financial analysis of this company from 2010 to 2014. Firstly, the thesis analyses the effect of the accounting policy of AERO Vodochody a.s. on its statement of financial position and secondly, it examines the influence of the entries in the statement of financial position on financial indicators. AERO Vodochody a.s. carried out a purchase merger of Technometra Radotín plc., which had very little impact not only on the statement of financial position of the acquiring company, but also on the financial indicators. Significant effect on the statement of financial position of AERO Vodochody a.s. had the spin-off of 43 % of its assent and liabilities. This transaction severly affected the development of depreciation, impairment and reserves, the structure of the statement of financial position and the financial indicators of AERO Vodochody a.s.
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The impact of accounting policies of the selected company on the conclusions of the financial analysis
Mocák, Marek ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This thesis discusses the accounting policy and financial analysis of the company Philip Morris ČR a.s. and defines the relationship between them. The aim is to bring the issue of the definition of accounting policies and the impact of the changes on the outputs of financial analysis. The work describes the formation of accounting policy and its relation to financial analysis, information sources and tools of financial analysis. In the practical part is defined the accounting policy and financial analysis of the selected company. In the end is described how the accounting policy affected the outcomes of analyzed company and what factors in the analysis had the biggest effect.
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Influence of Accounting Policy of ŠKODA MACHINE TOOL a.s. on the Results of Financial Analysis
Zapletalová, Markéta ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis looks at the accounting policy and financial analysis within the company ŠKODA MACHINE TOOL a.s. The aim of this thesis is to describe the accounting methods used by this company and the way they affect the conclusions of the financial analysis. The theoretical part describes the key terms, sources of information and tools of financial analysis and also focuses on the issue of accounting policy. Specific accounting methods used by the company ŠKODA MACHINE TOOL a.s. are analysed in the practical part. The conclusion of the thesis shows financial analysis of this company.
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Influence of Accounting Policy of Samsung Electronics Czech and Slovak, s.r.o. on the Results of Financial Analysis
Dokoupilová, Barbora ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This Bachelor thesis is focused on an accounting policy of the Samsung Electronics Czech and Slovak, s.r.o., company. Especially, connections between accounting methods and financial analysis of the company are studied. The aim of the thesis is to verify the reflection of accounting policy in resulting values of financial analysis. The work includes two theoretical parts; the first one describes the current state of the art of the company's accounting policy, and the second one presents methods used in the enumeration of financial analysis. Afterwards, described procedures are applied in the following practical part where the analysis of specific accounting methods and the financial analysis calculation of the aforementioned company are proceed. The results are compared with company's five major competitors.
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Internal accounting rules of a certain company
Žemličková, Kateřina ; Janhubová, Jaroslava (advisor) ; Cardová, Zdena (referee)
Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.
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