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Comparison of regulations governing financial statements of a small business
Krhůtek, Michael ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the financial statements of a small business from the perspective of two accounting regulations - Czech GAAP and IFRS for SMEs. The aim is to acquaint the reader with alternative rules for financial reporting of small businesses and to present the main differences compared to Czech GAAP. In the beginning the thesis deals with the definition of business. Another chapter includes performances of both regulations and their view of small business and the requirements of its financial statements. The climax of the work is an example whose assignment is based on the actual financial statements and to which the reader can see what differences may occur using other accounting rules.
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Analysis of the financial statements of the selected business corporation from the perspective of a potential creditor
Hospůdka, Tomáš ; Jošt, Marek (advisor) ; Králíček, Vladimír (referee)
This bachelor thesis is focused on analysis of the financial statements from the perspective of a potential creditor. The first chapter deals with the financial statements in accordance with the Czech legislation valid until the end of 2015. The next chapter describes the creditor and his main interests in the financial statements of the selected business corporation. The following section is devoted to selected indicators of the financial analysis that creditor may use for making decisions. In the practical part the financial statements are analyzed from the perspective of the creditor. Then the indicators of the financial analysis were calculated and evaluated. The aim of this bachelor thesis is to decide whether the potential creditor would be willing to provide a credit to the selected business corporation or not.
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Didactic analysis of curriculum of final accounts and financial statements in the second concentric circle of the subject of accounting on the Business Academy
Soukupová, Monika ; Fišerová, Marie (advisor) ; Berková, Kateřina (referee)
The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.
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Financial analysis of the company AJ-Irbis Ltd
Píchová, Renata ; Hajdíková, Taťána (advisor) ; Jánský, Jaroslav (referee)
The aim of this bachelor's thesis is to make financial analysis of chosen company on the basis of financial statements balance sheet and profit and loss account for the period 2010-2013. The company's financial health will be evaluated using generally used financial analysis methods. The theoretical part deals with general knowledge of financial analysis and describes methods that will be used to calculation of indicators in application part. Output of this thesis is to evaluate the resulting values of indicators and to compare them with those in the industry. Subsequently, corrective measures will be recommended to solve potential problems.
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Risk Assessment
Hrdová, Edita ; Komárková, Lenka (advisor) ; Dvořák, Jiří (referee)
This diploma thesis is focused on companies risk evaluation before endorsement of Loan deriving from business relationships. The aim of this thesis is not only to describe individual steps of risk assessment, but also perfom analysis of particular companies based on available data, i.e. Balance sheet, Profit and Loss statement and external rating and after that propose solution for each company. My analysis will be based on theoretical knowledge, further on experience related to my job role as credit analyst. The aim will be to perform objective analysis of real companies and determine financial health of each of them together with their risk evaluation.
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Zhodnocení finanční situace vybraného podniku
Kolínová, Marika
The aim of the bachelor's thesis to valorize the economic situation of the enterprise Hradecká pekárna, s.r.o. by using selected methods financial analysis and then propose recommendations that would lead to the improvement of its financial health. Financial analysis is performed in the time span of 2008 - 2012. Selected parameters are evaluated by the application of financial analysis methods described in the theoretical part of the labor on the basis of the as-sessment of the financial situation of the company. The next section of the thesis is the comparison of the calculated values of selected parameters with the results of the competition in the industry. Finally, the proposed recommendations to improve the financial situation of the enterprise are evaluated.
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Income Statement - Comparison IFRS and CAS
Stejskalová, Lenka ; Míková, Marie (advisor) ; Roubíčková, Jaroslava (referee)
This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and CAS.
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The Final Accounts and The Closing Financial Statement
Klouparová, Iveta ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to provide a view on The Final Accounts as a system and to point out the requirements of The Closing Financial Statement in the Czech Republic. It also provides information about the adherence of legal obligation to publish The Closing Financial Statement by accounting entities. The theoretical part of the thesis is describing the necessary legislation which determines the subject and formal content of this part of accounting, which further continues with general and the most significant accounting principles. Following explanation of The Final Accounts as such is divided in two periods. The first period includes inventorying and equally important entering the closing operations into accounts. In the thesis is also described several of these closing operations showed on particular examples. The second period is concerned about finding out the profit before taxation, calculation of the income tax, following entering into accounts, the tax liability, and the final closure of used accounts. The fourth chapter of the theoretical part characterizes The Closing Financial Statement, its obligatory and optional accounting repots, explanation of the obligation to verify the accounting reports by auditor and the essential publishing of The Closing Financial Statements. In the final - practical part of the thesis, there will be introduced results of the empirical research of publishing or rather non-publishing The Closing Financial Statement by companies with the limited liability in the field area of this research - Prague 6, in 2010.
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Financial Statements from perspective of the Czech Accounting and IFRS
Schäfrová, Andrea ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.
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