|
|
Bookkeeping according to Czech regulations and IFRS in construction
Janečková, Michaela ; Chovancová,, Jitka (referee) ; Vítková, Eva (advisor)
The work is focused on the difference between bookkeeping and reporting according to Czech accounting standards and according to International Financial Reporting Standards in a construction company. The first part of the thesis deals with the definition of a construction company, the theory of bookkeeping according to Czech accounting standards and the theory of bookkeeping and reporting according to International Accounting Standards. The next part deals with a case study, where theoretical knowledge is applied to individual accounting cases. The conclusion of the thesis evaluates the differences in accounting and reporting according to both standards.
|
|
|
Bookkeeping according to Czech regulations and IFRS in construction
Janečková, Michaela ; Chovancová,, Jitka (referee) ; Vítková, Eva (advisor)
The work is focused on the difference between bookkeeping and reporting according to Czech accounting standards and according to International Financial Reporting Standards in a construction company. The first part of the thesis deals with the definition of a construction company, the theory of bookkeeping according to Czech accounting standards and the theory of bookkeeping and reporting according to International Accounting Standards. The next part deals with a case study, where theoretical knowledge is applied to individual accounting cases. The conclusion of the thesis evaluates the differences in accounting and reporting according to both standards.
|
|
|
Comparison of Financial Statements according to Czech accounting standards and IAS/IFRS.
HANZLÍKOVÁ, Vendula
The thesis is based on the following of my bachelor thesis, which deals with ,, Accounting shutter in the selection accounting entity.? Now the theme will be extended by the comparison process accounts in the selected entity according to Czech accounting legislation (CAL) and International Financial Reporting Standards (IFRS). In the practical part of the application will again be chosen by an entity of international trucking company KAFKA TRANSPORT, a. s. The main aim of my thesis is based on theoretical knowledge, to assess the selected items of balance sheet and profit and loss for the selected companies their reporting in the case of CAL and IFRS. International Accounting Standards that are world-renowned accounting system, which also binds to an entity operating in the Czech Republic.
|
|
|
Joint-stock company (accounting and tax connections)
Svobodová, Hana ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.
|
|
|
Final accounts in a stock corporation
HANZLOVSKÁ, Jitka
In my graduation thesis named "Final accounts in a stock corporation" I consider financial accounts process and making annual report that every business entity does periodically every year on the end of accounting period. In common sense accounting is very important tool of communicating financial information about business performance to managers, shareholders and other external users. The communication is generally included in financial form statements. Because users have different needs, the presentation of financial accounts is very structured and is under many more legal rules. The aim of this work is confrontation of actual Czech legal rules as theoretical premise with real state of accountancy in specific join-stock company. I focus on audit too. Auditor{\crq}s procedure and process of verification of final accounts is also very important part of this work. To have highest standard of financial reporting is a nowadays reality and I inspect if process of auditing is in good condition and in accord with audit rules. The basic question in this part of the work is aimed at auditor understanding to our company, identifying the key accounting control and minimization of potential risk.
|
|
|
Final accounts of a Joint Stock Companies
HAVLÍČKOVÁ, Lenka
The aim of my bachelor thesis was described the duties for the statements of joint stock companies in the final accounts in accordance with Czech accounting legislation and evaluate the final accounts of company Plzeňská energetika for the years 2008 and 2009.
|
|
|
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.
|
|
|
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.
|
|
|
Impacts of proprietors' decisions on equity
Černobilová, Jana ; Skálová, Jana (advisor)
This thesis deals with the equity and the impacts of proprietors' decisions on the amount and the structure of the equity. At first there are mentioned brief characteristics of legal entities. Subsequent chapters are dedicated to the description of components of equity. Capital stock and ways how to increase or decrease it get big attention, too. I also mention capital funds and funds created from net profit. Then I focus on profit and loss from previous years and net income. Last part is concerned with the statement of changes in equity, which is a voluntary part of final accounts.
|
guest ::
