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National Repository of Grey Literature

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Valuation and Presenting of Securities in Accounting of the Czech Republic Rejlová, Adéla ; Sklenár, Roman (advisor) The name of the thesis is Valuation and Presenting of Securities in Accounting of the Czech Republic and its goal is to bring an insight to the field of accounting regarding long-term and short-term financial assets. This thesis should provide basic information on sorting securities by the term length and types of securities. Furthermore this thesis will dissert on the main part of the accounting -- the valuation methods of securities and its accounting according to the valid Czech legislation. For each case the correct method must be chosen in order to provide appropriate and truthful image of the accounting. Whole thesis concentrates on stocks and obligations and in the end the whole topic is demonstrated on specific examples. Detailed record

Short-term assets accounting TRILLSAMOVÁ, Andrea The target of the bachelor´s work is the analysis of accounting and appreciation of current assets in specific accounting units. Next target is the comparison of current assets records in the trader shop and in the limited company. We distinguish the inventories, short-term receivables and short-term financial assets in current assets. The theoretical part of the work is given to the current assets dividing, accounting and appriciation. The practical part is given to the pragmatic solution of accounting in concrete accounting units and accounting programs Úcto and Money S3. Detailed record

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