National Repository of Grey Literature 8 records found  Search took 0.00 seconds. 
Closing Accounts and Financial Statements in a Sample of a Limited Company
BĚČÁKOVÁ, Veronika
This work describes accounting procedures at the end of the marketing year. The preparation of financial statements belongs to the problematic areas of accounting. It is necessary that the statements have been prepared without faults and their fair value faithfully reflects the state of the entity because that many data from financial statements are important for further development of the company. The aim of the thesis is to find the areas of accounting in which most mistakes occur and try to avoid distortion of financial statements. The bachelor thesis is devoted to monitoring of financial statement of the limited liability company and describes closing of individual accounts, compiling financial statements and determining the economic outcome of the company producing automobiles components. Accounting procedures are observed and subsequently analysed. It was found that the company maintains its accounting records faithfully and honestly according to the Accounting Act. It was recommended to keep internal accounting.
Explanatory ability of Notes to the Financial statements in Czech republic
Marešová, Kamila ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the FThe thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the Financial statements. The indispensable component of this part is the introduction and specification of the amendment to the Act on Accounting and the Implementing Decree for Entrepreneurs. Attention is mainly focused on classification of accounting units, the scope of the financial statements and the method of valuing inventories created by their own activities, Last but not least there is described the structure and the scope of the Notes to the Finacial statements including a commentary of changes based on the amendment to the Act on Accounting. The practical part deals with the analysis of Notes to the Financial statements of manufacturing companies operating in the automotive industry. The result is an appreciation of the reported requirements depending on the classification of accounting unit and the assessment of the content of the Notes based on valid legislation. The main finding is the quntification of supplementary and disposing information in the Notes of the Financial statements and thus, the assessment of the explanatory ability for users of accounting information
The information power of financial statements in the Czech Republic after the amendments to the Accounting law
Novotná, Kateřina ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The bachelor thesis describes changes in the Accounting law in the Czech Republic connected to financial statements. It is mainly focused on a profit and loss statement and on notes to financial statements. There is general information about financial statements, a categorisation of the companies and the information which must be disclosed in the business register, changes in the law connected to a profit and loss statement, a new structure of a profit and loss statement and an appraisal of its information power. Then there is drawn up profit and loss statement of a particular company for the year ending 31 December 2014 under the new rules of the Accounting law in the Czech Republic valid since 1 January 2016 and a comparison of the notes to the financial statements before and after the amendments to the Accounting law for each category of the company.
Explanatory power of the notes to the financial statements in business corporations
Týcová, Lenka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with notes to the financial statements and their explanatory power. Firstly annual financial statement is presented shortly with other context. Then content of the notes to the financial statements is specified in details together with information how should the notes look to provide satisfactory explanatory power. A survey of the real notes was realized for evaluation of these notes. Information stated in the notes were evaluated and the average number of errors in these notes was found out. In the survey it was found out that three errors you can find in the notes of unaudited companies on the average and that the notes of audited companies are worse than the notes of unaudited companies. The main finding is that you can find errors in the notes to the financial statements and these errors can reduce the explanatory power.
The notes to the financial statements
Mertlík, Ondřej ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The bachelor's thesis deals with the structure of the financial statements of business corporations in the Czech republic and focuses on the notes to the financial statements. In the theoretical part the bachelor's thesis concentrates on user's requirements for the information presented in the financial statements and general accounting principles which lead to meet these requirements. Afterwards the structure and contents of four fundamental parts of the notes to the financial statements is described in detail. The theoretical part is the key to solve the issue in the practical part which analyses the notes to the financial statements of certain health care companies. The practical part examines in which part of the notes to the financial statements is the highest frequency of mistakes. The bachelor's thesis evaluated the frequency of mistakes and explored the most common mistakes occuring in all parts of the notes to the financial statements.
Accounting for deferred taxes in accordance with Czech accounting legislation in the notes to the financial statements of selected companies
Švandrlíková, Tereza ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
Bachelor thesis analyzes the deferred tax in the Czech Republic The theoretical and methodological part is elaborated the nature and significance of deferred tax. This work examines the causes of deferred taxes and methods of calculating deferred taxes. He is inventory, reporting and disclosure of deferred tax. The work describes selected titles giving rise to deferred tax. The analytical part are discussed annex to the financial statements. According to the evaluation criteria determines how the deferred tax is reported in the annexes to the financial statements. The work focuses on companies that charge according to Czech accounting standards.
Comparison of Accounting Statements Under Czech Legislation and Under IFRS/IAS.
JAREŠOVÁ, Štěpánka
The objective of this thesis is to compare financial statements prepared under Czech law (?ČÚL? or ?CZ GAAP?) and financial statements prepared under international accounting standards IAS/IFRS. The theoretical part elaborates on the formal comparison of financial statements prepared under ČÚL and under IAS/IFRS and the objective of the comparison is the contents, form and methods used for preparing financial statements under the two legislations. General accounting in the Czech Republic is governed by Act 563/1991 Coll., on Accounting and IAS/IFRS is similarly governed by the Framework. The other part discusses some selected IAS/IFRS standards that are applied in a certain company and they are compared with Czech accounting standards. The practical part of the thesis discusses the transformation of the financial statements prepared under ČÚL to financial statements under IAS/IFRS in a certain company. As a result of such transformation, certain lines disclosed under the balance sheet and the income statement show different figures and they have impact on the closing amounts and the profit/loss of the company. The outcome of the practical part are reports prepared under ČÚL and under IAS/IFRS and in the end I assess the influence of different methods used on the reported data. I focused only on two most important parts of financial statements, i.e. balance sheet and income statement.
Presentation of the Financial Statements in shareholders corporations
Mandryková, Lucie ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.

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