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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Mála, Václav ; Lörinczová, Enikö (advisor) ; Radim, Radim (referee)
This diploma thesis evaluates the proces of closing accounts in a chosen company. In the theoretical part of the thesis are described legal regulations governing the area of the financial statements and book closing proces and the theoretical basis. In the practical part of the thesis is decribed a specific company and the progression of selected data from the balance sheet and profit and loss account since the launch of the company. In this thesis was accomplished the analysis of the financial situation of the company. Based on the financial analysis are recommended measures. In the next part of thesis is described the process of the financial statements and the stages of the preparation works preceding the closing of accounts. In the next part of thesis is described process of the closing of each account and the process of financial statements. In the conclusion is reviewed the financial statements process in chosen company and the recommendations.
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Tax and accounting aspects of the final accounts in the selected entity
KLEČKOVÁ, Jitka
The aim of this work is to describe the comprehensive procedure of drawing up the final accounts in relation to the internal regulations of the selected company. The theoretical part deals with the general characteristic of the final accounts including their compiling principles. The practical part analyzes the preparatory works and the closure of the accounting period. This part of work deals with the compiling the final accounts, too. The aim of the analytical part is to assess the accounting and tax aspects in relation to the compiling the final accounts in the selected company.
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Statement of finances from tax and accounting perspective
BRONCOVÁ, Olga
The aim is to approach accounting operations that the entity must take place before financial statements. These operations include for example accruals, accounting for reserves, correcting items, inventorying and others. After that some of these issues are processed on the basis of a particular company.
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Účetní závěrka v ČR
Kolářová, Petra ; Cardová, Zdenka (advisor) ; Lovas, Miroslav (referee)
The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.
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Účetní uzávěrka a účetní závěrka v ČR
Vomočilová, Pavlína ; Činčura, Jindřich (advisor)
Bakalářská práce popisuje jednotlivé kroky k úspěšnému sestavení účetní závěrky a povinnosti, které se k ní váží. První část práce je věnována přípravným pracím, dále bude řeč o uzavírání účetních knih, tj. o účetní uzávěrce. Poslední část pojednává o samotné účetní závěrce, čili o jednotlivých účetních výkazech včetně dvou nepovinných. Jsou zde rozvedeny i záležitosti následně spojené s účetní závěrkou, jako je audit účetních výkazů, výroční zpráva a zveřejňování.
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