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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Analysis of Costs, Revenues and Profit/loss Income
 SUCHÁ, Jana
The main aim of this thesis was to evaluate the development and structure of costs, revenues and profit or loss income. The theoretical part defines costs and revenues according to Czech accounting regulation and according to international standards IAS/IFRS. Profit or loss income is described before tax and after tax and accounting of these facts is also represented. At the end of the theoretical part necessities of bookkeeping documents, a bilance sheet and a profit and loss statement are described. The paper deals with the company Fruko Schulz Ltd., which produces a wide range of alcoholic beverages and exports them all over the world for example to Russia. In the practical part I analyzed the analytic record keeping of costs and revenues and I also described its development and the cause of origin of this account. The years of analysis are 2014- 2016. The profit income or loss income is expressed in numbers in this period and it is monitored what the company does with profit or loss. At the end of the practical part some indicators of financial analysis are calculated.
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