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Creating an Internal Accounting Procedure for a Company
Otrubová, Lenka ; Petrušová, Simona (referee) ; Pěta, Jan (advisor)
This bachelor thesis on topic ,,Creating an internal accouting procedure for a company“ deals with the topic, which is actual for every entity‘s management. It defines the importance of internal regulations, their function, which regulations are required by laws, which are not and which guidlines are recommended. Next, this bachelor thesis defines financial assets and specifies accounting processes which are connected with these financial assets. It also contains draft of intercompany regulations for financial assets managemenet in its practical part.
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Cohort differences in understanding and strategies to accumulate and preserve economic capital
Janda, Matyáš ; Hájek, Martin (advisor) ; Tremčinský, Martin (referee)
The thesis Cohort Differences in Understanding and Strategies of Economic Capital Accumulation and Preservation compares the strategies of two different generations in the context of economic capital accumulation and preservation. The theoretical part focuses on the term capital, both from a historical and a modern perspective, while describing the term from a multi-paradigm perspective, particularly from an economic and economical-sociological perspective. Furthermore, the thesis provides insights into Karl Mannheim's theory of generations. Our research has helped us to find and understand the main differences in capital accumulation and preservation strategies, such as the approach to risk or the approach to the ever-evolving financial market. The paper is also critically reviewed in the Limits of Research chapter, where we analyze what could be more effectively explored in future studies of this topic.
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Working Capital of the Company
KORITAROVÁ, Viktorie
The aim of this work is exploring working capital in specific company. The enterprise deals with selling and service of professional gastro equipments. The changes of indicators of working capital are very important for the companies, because in many instances they might be the largest cash flows. Individual components of working capital during four years are compared, thus receivables, inventories and financial assets. These components are analyzed, rated, and mistakes and the proposal on their improvement are presented. This bachelor thesis includes the issues of net working capital and noncash working capital, too. It means, that in terms of the balance sheet, so not only current assets, but liabilities are followed up, too - specifically short-term payables. The practical part is based on information from balance sheets and interviews with the employees and real costumers of the enterprise.
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Efficient market hypothesis in the modern era
Vlček, Šimon ; Krištoufek, Ladislav (advisor) ; Korbel, Václav (referee)
Efficient Market Hypothesis (EMH) has been the central assumption of financial modelling in the previous decades. At its core, it is a statement about the efficient incorporation of available information in the prices of assets, rendering each price a 'true' representation of the asset's intrinsic value. The notion of informationally efficient financial markets has been, since its formulation, entrenched in the very core of our understanding of how asset pricing works, yet, with ever so increasing frequency, when subjected to empirical scrutiny, it fails to prove its explanatory and predictive prowess. New academic strands emerged have emerged as a result, attempting to explain those empirical short-comings, with rather mixed results. The new models and theories often either explain a singular anomaly, rather than pro- viding a generalized and consistent theoretical framework, or are exclusive with the general state of financial markets, which tends to be efficient and rational. This thesis shall explore the relationship of information and financial mar- kets, taking into account developments that have occurred since the inception of the EMH. Subsequently it will present a new theoretical model for asset pric- ing and ipso facto the efficiency of financial markets, based on meta-analysis of information, along...
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Creating an Internal Accounting Procedure for a Company
Otrubová, Lenka ; Petrušová, Simona (referee) ; Pěta, Jan (advisor)
This bachelor thesis on topic ,,Creating an internal accouting procedure for a company“ deals with the topic, which is actual for every entity‘s management. It defines the importance of internal regulations, their function, which regulations are required by laws, which are not and which guidlines are recommended. Next, this bachelor thesis defines financial assets and specifies accounting processes which are connected with these financial assets. It also contains draft of intercompany regulations for financial assets managemenet in its practical part.
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Portfolio diversification
MUSILOVÁ, Jana
This master thesis is focused on portfolio diversification. In the Czech Republic, the majority of the population still deposits their free funds to current accounts, but the yield is not sufficient to cover the devaluation caused by inflation. In addition, investments in securities enable these funds to be better valued (naturally with a higher risk). The aggregate of all investments is called the investment portfolio. Harry Markowitz is the founder of modern portfolio theory. The aim of the thesis is to compile an optimal portfolio from chosen financial assets. The theoretical part of the thesis describes the terms such as the financial market, its nature and function and the basic elements of the investment strategy - profitability, risk and liquidity. On top of that, this part describes problems of portfolio theory with a focus on the Markowitz model of optimization. In total 15 stocks-issuing companies are selected from various industries. These companies are traded both on the Czech and American stock markets. The practical part is focused on creating optimal portfolio of selected financial assets. For different attitudes of the investor to risk and its selected strategy the optimal portfolio according to Markowitz is compiled. The weights of individual securities are determined as well as the yield and risk of the portfolios created and an effective boundary is demarcated.
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Accounting for financial investments under Russian accounting standards
Filippova, Elena ; Purina, Marina (advisor) ; Hora, Michal (referee)
This bachelor thesis focuses on the accounting principles for financial investments under Russian accounting standards. The theoretical part defines financial investments for the accounting purposes, on the process of their recognition, the initial and subsequent measurement, the decommissioning of these assets. The practical part consists of a short financial analysis of the "Gazprom" corporation and the detailed study of its accounting policy. In conclusion, it occurs that the company "Gazprom" keeps accounting in accordance with the legislation of the Russian Federation, and also has its internal directives for the accounting of financial investments.
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Efficient market hypothesis in the modern era
Vlček, Šimon ; Krištoufek, Ladislav (advisor) ; Korbel, Václav (referee)
Efficient Market Hypothesis (EMH) has been the central assumption of financial modelling in the previous decades. At its core, it is a statement about the efficient incorporation of available information in the prices of assets, rendering each price a 'true' representation of the asset's intrinsic value. The notion of informationally efficient financial markets has been, since its formulation, entrenched in the very core of our understanding of how asset pricing works, yet, with ever so increasing frequency, when subjected to empirical scrutiny, it fails to prove its explanatory and predictive prowess. New academic strands emerged have emerged as a result, attempting to explain those empirical short-comings, with rather mixed results. The new models and theories often either explain a singular anomaly, rather than pro- viding a generalized and consistent theoretical framework, or are exclusive with the general state of financial markets, which tends to be efficient and rational. This thesis shall explore the relationship of information and financial mar- kets, taking into account developments that have occurred since the inception of the EMH. Subsequently it will present a new theoretical model for asset pric- ing and ipso facto the efficiency of financial markets, based on meta-analysis of information, along...
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Loans in accounting of commercial banks
Macháňová, Alena ; Novotný, Jan (advisor) ; Procházka, David (referee)
This thesis deals with reporting of loans by commercial banks in accordance with rules imposed by the International Financial Reporting Standards. In the interest of better understanding of the issues by the reader, more complex calculations and accounting procedures are accompanied by practical examples. The thesis also includes research of the financial statements of some Czech banks, which aims to show the application of accounting procedures specified in the theoretical part.
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