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Profit and Loss Account from the Perspective of Hospitals
Ondoková, Štěpánka ; Hajdíková, Taťána (advisor) ; Komárková, Lenka (referee)
The aim of this thesis is to carry out an analysis of economic results of Nemocnice Jindřichův Hradec, a. s. and Nemocnice Pelhřimov, p. o. For purposes of the analysis, a choice of value and bankruptcy models along with debt ratios for the period 2009 - 2013 is used. As a part of the analysis, suitable models and indicators are suggested to determine the effectiveness of the hospitals' management. Furthermore, differences of finding economic results of hospitals of different legal forms are evaluated. On this basis, a draft list of entries appearing in the profit and loss of a joint stock company and a contributory organization is compiled. The conclusion of the thesis contains an evaluation of the models, debt ratios, a choice of appropriate indicators, and suggestions for the applicability of the models in the hospital environment.
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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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Evaluation of Camp Bítov Financial Standing
Kašparová, Lenka ; Pevná, Jana (advisor) ; Regula, Petr (referee)
The aim of this thesis is to assess the financial situation of Camp Bitov Company in the yers from 2005 to 2009, by analyzing the extensive indicators and financial ratios. The theoretical and methodological part explains the individual concepts of financial analysis, describe what sources of information are necessary for it and what are the methods, the two ofthern are applied in the practical part. The introduction to the practical part describes the company, its history, present economic data, as well as the SWOT analysis and Porter's five forces model. Furthermore, there is a financial analysis for the period from 2005 to 2009. When analyzing extensive indicators horizontal analysis of balance sheet is made, income statement, balance sheet, then the vertical analysis. The analysis examines the viability of financial ratios, liquidity, debt levels and the activites of the company.
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Compare final accounts by enterprise and non-profit subject
KOŠŤÁL, Lukáš
The topic of this bachelor thesis is a comparison of financial statements in the business and non-for-profit sectors. The financial statements are drawn in the regimes of two accounting systems, which are based on the same act but the content and subject matter of the bookkeeping are regulated by individual implementing regulations. The thesis should read by those who want to expand their knowledge of bookkeeping in the regime used by nongovernmental non-for-profit organizations. For this very reason the chosen concept of the thesis used the comparison, while the author anticipates that the reader has got some basic knowledge of bookkeeping for entrepreneurs. The thesis does have the ambition to explain and to describe the accounting systems as a whole but it seeks to provide a well-structured and factual overview of differences between the accounting systems used by entities which are fundamentally different in terms of their establishing, substance and purpose.
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Final accounts of a Joint Stock Companies
HAVLÍČKOVÁ, Lenka
The aim of my bachelor thesis was described the duties for the statements of joint stock companies in the final accounts in accordance with Czech accounting legislation and evaluate the final accounts of company Plzeňská energetika for the years 2008 and 2009.
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Trading income and its settlement
DOLEJŠÍ, Alena
The subject of my bachelor thesis is Trading income and its settlement. I have described closing entries and procedures that conduce to ascertainment of trading income, its publication and transformation into tax base in order to compute a corporation income tax. These bookkeeping operations are known as a financial statement. They take place at the end of current accounting period and at the beginning of following accounting period. The purpose of financial statement is to disclose all relevant information about property, financial and income situation of company. The aim of my bachelor thesis has been to describe this accounting sphere coherently, schematically apply theoretical pieces of knowledge in chosen company and compare achieved results with information that were recorded by addressed company for a same accounting period. I was interested whether there is possible to deviate and simultaneously to be in conformity with rules of law and what the consequence of usage of alternative processes is. I have focused on closing the books of accounts, ascertainment of trading income and preparation of the balance sheet and profit and loss statement for a year 2007 in practical section of my thesis.
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The Role of Accounting Information in the Management of Financial Performance
Halíř, Zbyněk ; Král, Bohumil (advisor) ; Brabec, Miroslav (referee)
This thesis is concerned with an evaluation of a role of financial and managerial accounting in the management of financial performance. From the range of criterions, that indicate the development of performance, the profit was chosen. The basic approach of the thesis is the concept of financial performance in the U.S. Generally Accepted Accounting Principles (U.S. GAAP). The diction of U.S. GAAP is compared with the text of International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) and the Czech accounting legislation. In addition, the thesis deals with the concept of financial performance and its role in the performance management system. In conclusion, the theoretical background is confronted with its practical application. The comparison is made with the assistance of the example of financial performance management in the company Škoda Auto, a.s.
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