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The account sheets processing in the company
ZACHAROVÁ, Monika
The thesis concerns the issue of account sheet processing, represented by balance sheet and profit and loss statement according to the accounting law. The account sheet compose so-called final accounts along with the addendum, witch have to be compile in periodic cycles. Processing of the account sheet the consecution of operations anticipate, which aim to the conclusion of the books of account. The practical section results from application of the mentioned theoretical observations in account sheet processing of data of the concrete accounting entity. The content of this main part of the thesis include the characteristic of the concrete accounting entity and data, witch are necessary to enumerate before account sheet processing. This accounting entity processes the account sheet in the simplified format according to the accounting law and fill the items according to the Regulation 500/2002 Coll. In the synthetic section there are presented discrepancies of book-keeping, which preclude to report the loyal and worthful image of object of accounting and financial position of the accounting entity to the account sheet. The conclusion of the thesis suggests that the accounting entity aspire to present its account sheets in the most worthful form and to comply with the enacted duties, even if the account sheet processing is strictly provided by accounting law. Data in the account sheets are interesting for lot of users, also external, but they can be available and worthful only if the accounting entities comply with their duties and in this manner help to reduce the information asymmetry about economic entities.
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The Process of Forming a Private Limited Liability Company
Hulín, Michal ; Kalinová, Miluše (advisor) ; Žák, Květoslav (referee)
The purpose of this dissertation is to describe the process of forming a private limited liability company (private L.L.C. or private LLC), which is the most common form of a legal business entity. The first part focuses on the general characteristics of a private LLC and summarizes the advantages and disadvantages of this form of legal entity. Next, the Commercial Register and a description of its benefits will be introduced during the "establishing process," which also explains the necessary behaviours, conditions, documents and steps one must take and the obstacles one might encounter while establishing the company. For a clearer understanding, I will illustrate the process with an existing company and I will try to calculate its costs. Finally, I will include other possibilities of forming a private LLC using the "purchase intermediary," i.e., a third party that handles the forming of the company for the purpose of its resale.
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The Establishment and Development of a Private Limited Liability Company
Andreisová, Lucie ; Kalinová, Miluše (advisor) ; Kropáčová, Marie (referee)
This bachelor dissertation is dedicated to the process of establishment and development of one of the most often utilized legal forms - that of a private limited liability company. The main goal of this dissertation is to offer as much information, so as even a reader who is not familiar with all the legal regulations would know, what all is needed for a proper establishment and subsequent development of this legal structure. Except for the process of establishment and development of the private limited liability company itself, there is also attention paid (with regards to the satisfaction of the mentioned goal) to other with this problem related questions. At the beginning there is a definition of the terms company and business law, then an explanation of other basic business law's terms follows, there is also a basic characterization of a private limited liability company and some non-juridical aspects of the establishment and development of this legal form cannot be missing, too. And finally, there is also some practice of the business courts added at the end of the paper. This practice concerns some more or less serious faults which can come during the process of the establishment and development of a private limited liability company.
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Register of Companies in the Czech Republic
Valenová, Soňa ; Kalinová, Miluše (advisor) ; Žák, Květoslav (referee)
The bachelor thesis deals with legal form of Register of Companies in the Czech Republic. The main aim of this thesis is to define Register of Companies, its material and procedural legal form. In introductory chapter the fundamental terms related to Register of Companies and also the main principles are specified. The main part of the thesis enlarges the development of Register of Companies from The Middle Ages to current legal form and also devotes the proceedings of Register of Companies with concept for its improvement. The conclusion of the thesis submits the instructions on how to gain the statement of Register of Companies as simple as possible.
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