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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Financial Statements
 ROSENDORFOVÁ, Karolína
Accounting entities draw up the financial statement to the balance day. The annual financial statement consists of few constituent financial statements which give the users an overall view of company´s economic activities during the financial year. The way to make the financial statement is to do several necessary activities which are commonly known as closing of books. Despite the fact that the financial statement must be drawn up in compliance with the requirements for true and fair representation of the subject of accounting, there could be some mistakes done during entering the sums in the accounts. These mistakes affect the financial statement and they have to be corrected. The knowledge of empirical part is applied when drawing up the financial statement of a chosen company. The major part of this work is focused on the correction of the mistakes this company made in accounting during the last years.
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Comparison of the preparation of financial statements in the Czech and Slovak Republic
 Iľašová, Dominika ; Roubíčková, Jaroslava (advisor) ; Štelbacky, Ján (referee)
The bachelor thesis is focused on the comparison of two national accounting systems within the preparation of financial statements. The aim of the work is to point out the differences in selected fields of preparation of financial statement and at the same time to pay attention to common features of individual accounting systems. The thesis is divided into three chapters. The first chapter explains the term financial statement, its meaning and purpose. There are mentioned the accounting principles marginally because the preparatory work for preparation of the financial statements is formulated from the perspective of the application of selected accounting principles. To underline the importance of the legislation in the model of continental Europe, the part of the first chapter refers to regulation as well. The second chapter maps in detail the preparatory work leading to the formation of the financial statement, specifically accounting of provisions, value adjustments, depreciations, exchange differences, inventory control and income tax. The final chapter summarizes knowledge learned through the process of comparison of mentioned accounting systems and writing this thesis.
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Closing of books and financial statements in the practice of the Czech Republic
 Vítová, Gabriela ; Svobodová, Bára (advisor)
The bachelor thesis "Closing of books and financial statements in the practice of the Czech Republic" deals with the process of preparing annual financial statements. It defines the activities associated with the preparatory phase of financial statements and gives information about the manner of their verification and publication. Finally it provides a practical demonstration of real financial statements.
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