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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Financial Statements
 ROSENDORFOVÁ, Karolína
Accounting entities draw up the financial statement to the balance day. The annual financial statement consists of few constituent financial statements which give the users an overall view of company´s economic activities during the financial year. The way to make the financial statement is to do several necessary activities which are commonly known as closing of books. Despite the fact that the financial statement must be drawn up in compliance with the requirements for true and fair representation of the subject of accounting, there could be some mistakes done during entering the sums in the accounts. These mistakes affect the financial statement and they have to be corrected. The knowledge of empirical part is applied when drawing up the financial statement of a chosen company. The major part of this work is focused on the correction of the mistakes this company made in accounting during the last years.
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