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Due Diligence
Slonka, Tomáš ; Smrčka, Luboš (advisor) ; Podola, Petr (referee)
The masters thesis on due diligence focuses on the practical use of due diligence. The aim of this thesis is to identify risks for the investor, examples of adjustments to EBITDA, net debt and net working capital and calculate the value of the target company compared to the value offered by the real investor on the market.
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Evaluation of The Transition from Tax Records to Accounting System in The Specific Enterprise
Tůmová, Jana ; Stárová, Marta (advisor) ; Jana, Jana (referee)
The thesis is focused on the analysis of the transition from tax records to accounting system. The aim is to define the terms of the transition from one type of economic activity to another and theoretical analysis of this transition in order to model the change on a particular economic entity.
The first part focuses on the general theory of tax management, accounting system and the definition of economic activities and their presentation. Following the analysis of legal standards and professional literature, a draft of the individual process steps has been drawn for the implementation of transition of an economic entity.
The second part of the thesis is focused on the application of information obtained on specific existing economic entity. The aim is to implement the transition from tax records to accounting system with full completion and the possibility to launch the operation of the accounting system in the following tax period.
The final part offers the evaluation of the transition from tax records to accounting system examined from the perspective of a tax entity, the government authorities and the public. There are illustrative financial statements included in the thesis as practical insight.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Mála, Václav ; Lörinczová, Enikö (advisor) ; Radim, Radim (referee)
This diploma thesis evaluates the proces of closing accounts in a chosen company. In the theoretical part of the thesis are described legal regulations governing the area of the financial statements and book closing proces and the theoretical basis. In the practical part of the thesis is decribed a specific company and the progression of selected data from the balance sheet and profit and loss account since the launch of the company. In this thesis was accomplished the analysis of the financial situation of the company. Based on the financial analysis are recommended measures. In the next part of thesis is described the process of the financial statements and the stages of the preparation works preceding the closing of accounts. In the next part of thesis is described process of the closing of each account and the process of financial statements. In the conclusion is reviewed the financial statements process in chosen company and the recommendations.
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Tactual and didactic analysis of curriculum to accounting of fixed assets
Peterková, Vendula ; Fišerová, Marie (advisor) ; Rotport, Miloslav (referee)
This bachelor thesis is focused on analysis of curriculum of the fixed assets in the subject of Accounting for business schools, mainly in the 1st concentric scope. It is divided into two parts -- theoretical and practical. In the practical part, there is used knowledge of pedagogy and didactics. These include teaching methods and principles used in the classroom. The practical part contains a personal draft of fixed assets in teaching the subject of Accounting at the Business Academy. The main goal was to enrich the teaching with the cost impacts (particularly depreciation) into the financial statements. Part of the thesis was a research based on a test and a questionnaire at the Business Academy and the results were more than surprising
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Financial due diligence
Slonka, Tomáš ; Klečka, Jiří (advisor) ; Bezek, Tomáš (referee)
Thesis on financial due diligence focuses on the use of due diligence in practice. The aim of this work is to determine the risk for the investor and the calculation of the target company with and without conducting due diligence, thus finding out the added value of due diligence.
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Financial statements, their structure and assembly in accounting software
ŠVIHELOVÁ, Tereza
The theoretical part of this paper is focused on importance and functions of financial statements. This is followed by characterization of the main financial statements: balance sheet or also known as a statement of the financial position of the company, profit and loss statement or abbreviated P&L statement and cash flow statement. Further it is dedicated to the individual items of the balance sheet and profit and loss statement, economic results and methods of cash flow statement. The practical part deals with the processing of accounting in selected company in three concrete accounting software and the preparation of financial statements. There is a selected software: Money S3, EKONOM and POHODA. In conclusion there is a comparison and evaluation of the quality of outputs in preparing the financial statements in accounting software for PC.
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