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Appreciate the Financial Statements of the Limited Company
Teinerová, Ivana ; Borýsková,, Zuzana (referee) ; Borýsková,, Zuzana (referee) ; Fedorová, Anna (advisor)
This bachelor’s thesis deals with the examination of a financial statement of a limited liability company. The thesis examines the 2007 statement of M + J – školní jídelna, s.r.o. The first part concentrates on legal requirements connected with the issue, and generally describes the process of creating a financial statement. The second practical part deals with the particular selected company. The 2007 financial statement is considered on the basis of collected information, individual statements related for the relevant period and the process of producing the financial statement.
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Closing of accounting and financial statement
ŠTĚPÁNOVÁ, Eliška
This bachelor's thesis focuses on the issue of financial statement and closing of accounting in selected company. This thesis characterizes the selected company and introduces the reader to the procedures of individual activities in the process of closing of accounting and to the procedures of processing documents for financial statements that take place there and is interested in the processing of financial statement. The aim of the thesis is to evaluate the work procedures related to the closing of accounting and the processing of the financial statement. Furthermore, the thesis deals with the issue of compiling documents related to financial statements, especially balance sheet, profit and loss statement and annex according to Czech accounting regulations. Data for the practical part of the work were obtained directly in the selected company in the form of personal interviews.
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Closing accounts and financial statements in a capital company
BERÁNKOVÁ, Kateřina
The bachelor´s thesis deals with the analysis of closing works especially inventory, correction items, reserves, exchange rate differences, conjectural items, accruals, financial results and closing of accounts. After that, ac-counting closing procedures are applied to a specific capital company. Finally, the financial statement of the capital company is created. A balance sheet, a profit and loss statement and notes to the financial statements are part of the financial statements. Based on the results found, recommendations were made to the analysed company in the are of inventory, taxes and publication of financial statements.
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Processing of Closing Accounts and Financial Statements in the Accounting Program on a Sample of an Enterprise
SURÁNOVÁ, Sabina
As a result of the development of information technology, accounting programs are also developing. Right choice of accounting program together with a qualified employee guarantees not only time and cost savings, but also faster financial decision making. The aim of the bachelor thesis is to evaluate the usability of the accounting program within the processing of closing accounts and financial statements in the selected company. In the practical part the following methods are used: analysis and comparison method, guided interview, paired comparison method (Fuller's triangle) and synthesis. The conclusion of the work includes recommendations to improve the current state of the accounting program.
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The Comparison of Accounting Information Systems with a Focus on the Annual Accounts
PLCHOVÁ, Jana
The goal of this work is to compare the processing of closing books and annual accounts in selected programs which are POHODA, Money S3 and Premier System. Based on a comparison of functionality and simplicity during the closing books and the creation of the financial statements the Money S3 program can be recommended to small and medium-sized enterprises. The work is divided into theoretical and practical part. The theoretical part describes the current market with accounting programs and the course of closing books and financial statements. The practical part is devoted to selected programs in which the individual steps of the closing books and annual accounts are tested and then compared with each other. Further in the work there is shown how the financial statements assess the financial situation and performance of the company Leifheit, s. r. o.
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Financial statement in a limited liability company
VRÁNOVÁ, Lucie
The aim of this master thesis is to describe the methods of conducting final accounts and final statement. The background of the theoretical part is mainly valid legislation and literature and expert articles in the press concerning accounting in general and the activities related to the end of the accounting period. In the first part the obligatory methods and procedures are described. These procedures are essential in order to keep correctness and completeness of accounting and final accounts. It is mainly the legislation, description of preparatory works concerning closing the books, accounting of differences, determination of the income tax and setting up the final accounts. In the second, application part, concrete methods used in a company are elaborated. It is possible to state that all the procedures concerning making of final statement are in compliance with described theoretical principles and actual legislation. Accounting entity has a variety of methods of keeping accounts of its assets and obligations which influences the final statement. In the conclusion there is a summary of any serious mistakes or misdemeanors and recommendations of their solutions.
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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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Financial statements and related processes in the selected entity
MATĚJKOVÁ, Zuzana
The goal of this thesis is analysis of the existing situation of accounting statements in chosen enterprise, evaluation of processing and analysis of data usage for enterprise management. In the second part the company SILON s.r.o. which is chosen for the second part of this thesis is described. Subsequently the closure operations which SILON s.r.o. performs by the end of the year are introduced and closure of the accounting books is depicted. Final closing of the accounts is evaluated via analysis of the absolute ratios, analysis of the ratio indicators and bankrupt and creditworthy model is also used.
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Closing Accounts and Financial Statements in an Non-profit Organization
JANOVIAKOVÁ, Lenka
This bachelor thesis is focused on non-governmental non-profit organizations in the Czech Republic. Its main purpose is to analyse the procedure of closing accounts and preparation of financial statements. Accounting records obtained through interviews with an accountant of the chosen organization Alka Wildlife, o.p.s. are used for analysis. Firstly, annual stock-taking and closing accounting operations are analysed. It is followed by the calculation of the economic results and corporate income tax. Then the financial statement, which is composed of a balance sheet, profit and loss account and the financial statement enclosure is compiled. It is compared with the financial statement of the organization. Based on the conducted analysis the most occurring accounting errors of the organization are explored. Finally, measures to remove the errors and improve the methods and the procedures for the closing operations are proposed.
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Closing Accounts and Finantial Statements of a Nongovernmental Non-profit Organization
ULRYCHOVÁ, Michaela
This work is focused on non-governmental non-profit organizations in the Czech Republic and it solves issues of closing accounts and financial statements of the public benefit organization SIRIRI. The main goal is analysis of accounting methods and techniques which are used by the organization in closing accounts and financial statements. Accounting records, which were obtained from external accountant, were used for the analysis. Further information was provided by conversation with accountant and internal employee of organization. During this analysis was discovered that some of the accounting records were booked incorrectly. As a result, it was recommended how to remove the errors. A special modified profit and loss statement was compiled for the organization. It includes this recommended booking and at the same time, it suggests more accurate allocation of costs and revenues between the main and supplementary activity using so called keying. After that the work solves impact of recommended allocation on profit and loss and income tax. Conclusion of the work summarizes all these recommendations and it suggests how to improve the methods and techniques or how to prevent the accounting errors which the organization has made.
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