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Financial statements in the selected entity
CHMELOVÁ, Magdaléna
The subject of the bachelor's thesis "Financial statements in a selected accounting entity" is the clarification of concepts in the field of financial statements and reporting. Main part of this work is devoted to the current accounting procedures of financial statements and closings. These facts are supported by the relevant legislation. The thesis specializes in the definition of principles, assumptions and principles of accounting that each accounting unit had an obligation to follow, the description of closing operations and the structure of financial statements. Further emphasis is placed on theoretical knowledge as well as on financial statements, that are drawn up in full version and on company´s profitability. Accounting statements and other materials borrowed from a pre-selected company serve as a basis for these tasks. Finally, all the results that were found during the processing of the reports and their evaluation and recommendations of appropriate measures are described.
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Proposal for the Creation of a Planning Base for the Selected Company
Smrčková, Iveta ; Chmelař, Libor (referee) ; Jurová, Marie (advisor)
This thesis is focused on the application and the drafting of the summary plan for the economic results in terms of a business entity. This Logaritma a.s., which operates on the market Automotive, therefore automotive industry. Content is the disintegration of summary plan on the monthly and quarterly reporting, including the records of the economic statement with regard to the current legislation. Support for the system of the planning and reporting through the appropriate selection of the information system. They theoretical solutions are defined.
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Proposal for the Creation of a Planning Base for the Selected Company
Smrčková, Iveta ; Chmelař, Libor (referee) ; Jurová, Marie (advisor)
This thesis is focused on the application and the drafting of the summary plan for the economic results in terms of a business entity. This Logaritma a.s., which operates on the market Automotive, therefore automotive industry. Content is the disintegration of summary plan on the monthly and quarterly reporting, including the records of the economic statement with regard to the current legislation. Support for the system of the planning and reporting through the appropriate selection of the information system. They theoretical solutions are defined.
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Finanční analýza společnosti Continental Corporation
Vobořilová, Markéta ; Holečková, Jaroslava (advisor) ; Šmídová, Radana (referee)
The goal of this diploma thesis is presentation and application of different types of methods of financial analysis. In the theoretical part there are described principles of financial statements according to International Financial Accounting Standards on which is the financial analysis based on. Also there are described applied methods, their indicators and patterns. In the practical part of diploma thesis there are used some of the described methods of financial analysis to the international company Continental Corporation Inc. Financial analysis is used to assessment of financial situation of the company and its development in years 2009 to 2013.
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Nike and adidas financial analysis and comparison
Matyáš, David ; Chylíková, Hana (advisor) ; Paško, Michal (referee)
In this thesis I describe the process of financial analysis and consequently I perform a comparison of two competitors whose reports are based on different accounting standards. Financial analysis is performed on data from consolidated financial statements and the analysis deals with possible gaps in reporting arising from the fact that Nike, Inc. uses U. S. GAAP, while adidas AG applies to IFRS. I conclude that in this particular case there is not significant divergence between data reported and analysis can be undertaken without material errors. Comparison itself shows that both companies are generally in a good financial condition, but with adidas falling behind quite considerably in a few indicators. As such I can mention assets turnover, operating margin, working capital and others.
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