National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Comparison of Rules of Compiling of Consolidated Accounting Statements for the Czech Republic and Slovakia
Chaloupková, Jana ; Svoboda, Michal (advisor) ; Ivánek, Peter (referee)
The matter of the thesis is accounting of the subjects of the public sector in the Czech Republic and in Slovakia with the focus on the rules of consolidation of the accounting statements for the state and their comparison. The thesis deals at first with the determination of the public sector, its tasks and subjects in the Czech Republic and in Slovakia. It describes briefly basic concepts from the field of financing of the subjects of the public sector, public budgets in the Czech Republic and in Slovakia and contains their superficial comparison. The analytical part of the thesis deals with selected accounting policy of the subjects of the public sector which are significant and specific for these subjects and with their mutual comparison. The aim of the thesis is fulfilled by the analysis of the rules of consolidation for the Czech Republic and Slovakia and their comparison. In the thesis are chosen comparative criteria which are evaluated by the level of similarity. The main outcome of the thesis is a knowledge regarding a total form of the accounting policy and the rules of consolidation for the subjects of the public sector in the Czech Republic and in Slovakia.
Equity of selected accounting entities
Bačkovská, Dana ; Baranová, Petra (advisor) ; Svoboda, Michal (referee)
This bachelor thesis is focused on equity of selected accounting entities. Its main goal is to provide a reader a comprehensive view of the equity of selected entities and provide practical examples for booking. The theoretical part makes the familiar with the individual items of equity and at the same time shows the basic accounting entries. The reader learns at one point what the individual components of the equity of the selected entities are and for which selected entities the equity categories are obligatory. At the theoretical level, using the T-format ("téčka"), author provides basic accounting entries relating to equity operations. In the practical part, the author works with examples that follow the theoretical part. These examples have the task, in practical examples, to show readers how to properly book for equity transactions of selected entities.

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