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Financial statement in a limited liability company
VRÁNOVÁ, Lucie
The aim of this master thesis is to describe the methods of conducting final accounts and final statement. The background of the theoretical part is mainly valid legislation and literature and expert articles in the press concerning accounting in general and the activities related to the end of the accounting period. In the first part the obligatory methods and procedures are described. These procedures are essential in order to keep correctness and completeness of accounting and final accounts. It is mainly the legislation, description of preparatory works concerning closing the books, accounting of differences, determination of the income tax and setting up the final accounts. In the second, application part, concrete methods used in a company are elaborated. It is possible to state that all the procedures concerning making of final statement are in compliance with described theoretical principles and actual legislation. Accounting entity has a variety of methods of keeping accounts of its assets and obligations which influences the final statement. In the conclusion there is a summary of any serious mistakes or misdemeanors and recommendations of their solutions.
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Accounting shutter in the sellection accounting entity
HANZLÍKOVÁ, Vendula
The main aim of my work was to look inside the issue of accounting operation and bring an overview about activities which an accounting entity deals with at the end of accounting period. A company called ,,KAFKA TRANSPORT a. s.`` gave me all neceséry documents and information on whose base I implemented gradual processing of statements financial. By composition of accounting statements I started with a balance sheet, I continued with a profit and lost statement and then the company process a cash flow, an overview of changes in equity and an enclosure. The company is subject to legalization of statements financial by an auditor who has provide accuracate and complete detail sin the statements financial to ensure reliability and clarity. In conclusion I carried out an evalution of some data in comparison with previous accounting period.
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The Final Accounts and Statement of Balances in a Company
KOČOVÁ, Lenka
The main aim of my work was to view the process of accounts and statements and consequently its value in the selected company. This work is divided into two parts, theoretical and practical. The theoretical part explains the basic concepts, describes various types of accounts and defined legal standards. The practical part is devoted to process the selected company.
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Statement of finances and closure of account in the accounting entity
CHROMÁ, Libuše
The target of my bachelor study is to present a global overview of the Statement of finances and Statement of balances in the accounting entity. In the theoretical part, I described the processes of the Statement of finances and Statement of balances. It specifies basic definitions and rules. This is followed by preparative work and the closing of the book of accounts. In the chapter about the Statement of balances, I consider the individual statements (balance sheet, statement of loss and profit, footnotes, cash flow), their composition and related obligations. The purpose of the practical part is to close the accounting period of the entity and to compile the Statement of balances with help of the accounting basis. Here I described the calculation of the depreciation, accrued cists and determination of the corporation income tax. Furthermore, I put together the balance sheet, statement of the profit and loss, cash flow overview and overview of variations in the shareholder´s capital. The Statement of finances and Statement of balances are demanding processes. It is a key-moment of the accounting period. I have checked up this statement myself in practice.
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Financial analysis
Drobná, Michaela ; Rauš, Jiří (advisor)
This thesis is devoted to the financial analysis, which is a necessary part of the management of almost every company. At first I try to explain a basic idea of financial analysis, statements and users, who are interested in. Next issues are methods used in the financial analysis. At least, the part is given to financial analysis in the practice. I use statements from 2003 to 2007, one of this year was 18 months long.
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