National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Audit of annual financial statements
Krejčí, Filip ; Müllerová, Libuše (advisor) ; Pelikánová, Anna (referee)
The thesis focuses audit of annual financial statement. Theoretical part addresses Czech legislation which sets rules, content and form for elaboration of financial statement. It also describes situation when international accounting standards can be utilised. Czech audit regulation is explained together with demands placed on auditing profession. Finally, it analyzes preparation of an accounting entity and audit procedures from order receipt to audit opinion. Practical part covers real financial of a real unnamed company.
The comprehensive income and its settlement in choice limited company at education
DOLEŽALOVÁ, Jana
The main subject of this thesis was the processing of accounting information in order to determine the profit or loss, its settlement and finding items that affect the total amount. The issue I have applied to a private high school - Manažerská akademie, s. r. o. in Jihlava, for the financial period 2010. First it was done the annual financial statements and found profit before tax, after transformation to the tax base, tax and profit after tax. An important part it was characteristics of the items on the total amount of income. His treatment of the items, which governing the tax base to achieve minimize the tax base and the optimal level of profit, depending on the particular conditions of company´s existence.

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