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Comparison of Financial Statements Compiled according to interational standards IFS and Czech Legal Regulaions
Musilová, Barbora ; Stárová, Marta (advisor) ; Kristýna, Kristýna (referee)
This bachelor thesis is comparing the differences between the financial statements prepared according to the Czech accounting legislation and financial statements conducted in accordance with International Financial Reporting Standards (IFRS). First part is focusing on familiarization with IFRS, with the financial statements prepared by IRFS, financial statements assembled by Czech accounting legislation, and with tangible fixed assets. Second part is addressing the issues presented on the completed financial statement, a balance sheet, as well as the differences between a balance sheet prepared in accordance with IFRS and according to Czech legislation.
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Assessment of Accounting Books Closing and Financial Statements of the Construction Company
Kohoutová, Renata ; Stárová, Marta (advisor) ; Hana, Hana (referee)
The main aim of my thesis is the assessment of Accounting Books Closing and Financial Statements of the Construction Company. On the basis of information, arrangements are prepared to lead to optimization of these processes.
This thesis is divided into two parts, theoretical and practical part. Theoretical part explains the meaning and function of accounting, also contains guidelines for the preparation of financial statements. It informs about the financial statements and the necessary steps that lead to closure of the books. Then, the current and deferred tax and tax base are explained. The theoretical part includes the information about the financial statements and the obligations that result from it. Then, it informs about a balance sheet, income statement and annex. It also includes the information about the annual report, audit and the last but not least, it focuses on opening of the books in the future.
In practical part we will find the description of the company and the basic data about it. Analysis is focused on the accounting procedures in society, closing of the books and responsibilities associated with it.
Finally, the accounting policies are assessed and the changes that lead to the optimization of these processes are suggested.
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Financial Statements in selected organization
Procházková, Kateřina ; Šišková, Jitka (advisor) ; Radek, Radek (referee)
This diploma thesis is focused on the financial statements. The theoretical part is focused on general characteristics of the financial statements, that is what is meant the financial statements, what kinds of financial statements exist, in which extent could be the financial statements does and with which legal adjustment is connected. Next part is focused on the operations that previous the closing books (closing of accounts), which include especially stocktaking of property and liabiities, reserves creation, exchange differences, accruals and deferrals expenses and revenues, decrease in value of assets, the computation of current and deferred taxes of the income tax and closing of accounts books. The theoretical part is next focused on the financial statements and the characteristics of the individual financial statements such as balance sheet, profit and loss statement, appendix, cash flow statements and changes in equity. Afterwards is focused on other obligations associated with the financial statements, such as audit, the annual report, makes financial statement public and archiving of various documents.
The analytical part uses theoretical knowledge for evaluation of the process of financial statements in selected organization. On the basis of this evaluation it was found failings, that helped suggested various recommendations to improvement the process of accounts in selected organization and a more faithful representation of accounting reality.
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Financial analysis of selected enterprises
Nohejlová, Petra ; Homolka, Jaroslav (advisor) ; Ladislav, Ladislav (referee)
This thesis evaluates financial situation of the two selected enterprises, namely Transcafe Ltd. and KBJ VELKOOBCHODY Ltd. Both companies operate in wholesale and retail trade with food and have their headquarters in the Central Bohemian region. Financial analysis is provided for the period 2010 - 2014. The horizontal and vertical analyses assess the development of individual items of financial statements in time. Financial health of both organizations is evaluated based on development of these selected items, ratios, differential indicators, ekonomical value added, bankruptcy model and financial standing model. The results of the analyses are summarized and recommendations are proposed for improving the financial situation of the companies.
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Financial analysis of chosen company
Kohoutová, Ivana ; Homolka, Jaroslav (advisor) ; Kotyza, Pavel (referee)
This thesis is focused on financial analysis, the aim of which is to assess the financial health of the company ASTRO Vlašim, spol. s r.o. in the years 2010 to 2014 and to determine its strengths and weaknesses. Working activity of the enterprise is the production of packaging machines.
The whole work consists of two parts; theoretical and practical.
In the context of the theoretical part there is explained the financial analysis by using professional literature, including all of its construction, such as its objectives, financial analysis, resource users, from which it is draw (balance sheet, profit and loss and cash flow statement) and last but not least also the various methods of calculations.
The practical part deals with the characteristics of the investigated enterprise. In the following part there is direct application of the various methods of financial analysis that have been defined in the theoretical part, on the information obtained from company financial statements. Analysis results are interpreted, often by using tables or graphs for easier orientation.
According to the results of the financial analysis it is obvious that within the years 2010, 2011 the company was in the wrong, according to the solvency model even in bankruptcy situation. The situation has been reversed in 2012. In the year 2014 there have already been reported values of a financially healthy enterprise. Unless there are unexpected changes, the financial health of the company should stay at a good level.
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Management Analysis of Selected Business Entity
Vejr, Petr ; Brožová, Ivana (advisor) ; Ivana, Ivana (referee)
The content of the diploma thesis is management analysis of business entity, whose main business activity is production and sale of nonalcoholic beverages in the Czech Republic.
Main part of this diploma thesis is financial analysis of Coca-Cola HBC ČR, which is the biggest producer of nonalkcoholic beverages on the Czech market. Financial analysis was done for the period of five years from 2010 to 2014.
All the ratios, which were described in theoretical part of thesis, were applied and described in practical part. In the financial analysis was calculated absolute indicators, differencial ratios and proportion ratios. On the base of financial analysis results were explained causes of differences in different years and proposals for better economical results was suggested.
Data and informations were found in accounting statements, annual reports, auditor reports, corporate documents and other resources.
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Financial analysis of chosen company
Lajdová, Anežka ; Homolka, Jaroslav (advisor) ; Marie, Marie (referee)
The aim of this bachelor thesis is elaboration of the financial analysis of the company Sellier & Bellot, a. s. for the time period 2011 to 2014. The bachelor thesis is divided into two main parts, theoretical and practical. In the theoretical part the financial analysis is described theoretically with its history, users and information sources. In the practical part at first the chosen subject, Sellier & Bellot, a. s., is described and briefly characterized, its history, achievements and organizational structure. Further, the required calculations of the financial analysis are done. These calculations are commentated. In the conclusion the overall evaluation of the financial analysis is made.
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Financial analysis of selected company
Kubelková, Michaela ; Veselá, Kamila (advisor) ; Srbek, Pavel (referee)
The aim of this Bachelor thesis is based on the selected methods to draw up a financial analysis of the selected business in the five-year period and subsequently evaluate the economic situation. The selected firm was selected company ELFIS spol. s r.o. work is divided into two parts. In the first part are defined by the basic concepts and tools of financial analysis, which serves as the theoretical foundations and supporting documents for the second part of the work. In the second part is the first listed company's characteristic ELFIS spol. s r.o. in which the financial analysis carried out in the years 2010 to 2014. In the practical part of the economic data are processed during the reporting period, and the use of selected indicators of financial analysis is the analysis of the economic situation of the company ELFIS spol. s r.o. Analysis consists of horizontal and vertical analysis, analysis of financial ratios and summary indexes of the guest. In conclusion is a summary on the development of the economic situation of the company during the reporting period.
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Financial analysis of The Lovochemie Company
Landová, Hana ; Veselá, Kamila (advisor) ; Srbek, Pavel (referee)
The bachelor thesis aims to elaborate Financial analysis of the company Lovochemie a.s.. The analysis is made for the period from 2010 to 2014. The bachelor thesis is divided into a theoretical and practical part. The theoretical part provides an analysis of professional literature sources dealing with the nature, purpose and methods of a financial analysis. The practical part describes profile and history of the company including owners structure. The conclusion summarizes the results of the financial analysis and presents recommendations that could improve the Financial situation of the company.
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Financial Analysis of Chosen Company
Šafránková, Zuzana ; Malec, Karel (advisor) ; Michal, Michal (referee)
The thesis is focused on financial analysis of the chosen company, which is Jaroměřická mlékárna, a. s. The financial situation of this company will be evaluated during period 2005 - 2014. In the theoretical part is described the characteristic of financial analysis, its users, data sources for financial analysis and its partial methods. This part is followed by the practical part, in which the company first is introduced. Following by using absolute indicators with help of horizontal and vertical analysis of financial statements and analysis of relevant ratios. Based on the results of mentioned indicators will be evaluated financial statement of the company and suggested possible recommendation for its future development.
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