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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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Erros in accounting practices, research available resources, evaluation and confrontation with the theoretical background
SEDLÁČKOVÁ, Šárka
The problems related to accounting errors are a constant current topic. As such, it has also been the subject of this diploma work. The purpose of the analysis has been research and application of numerous measures related to the most common errors in accounting, defining of basic terms - truthfulness, errors, mistakes and fraud in accounting and methods of correction and prevention. In some cases, accounting errors have corresponded to fraud, so-called creative accounting and methods of falsifying accounting records. This work is divided into two main parts: a theoretical part and a practical part, within which discussions and results have been presented. The introduction to the theoretical part defines the legal definition of accounting, the relationship of the income tax act to accounting and ethics in accounting practice and individual authors' views regarding the issue of accounting errors. The practical part also contains presentation of opinions regarding regularly provided information based on publications, including additional information based on personal experience.
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ACCOUNTING ERRORS AS TO SCOPE OF CONTROL
ŠŤASTNÁ, Jana
The work deals with the issue of accounting errors by type of controls. The first part is devoted to a brief definition of the essence and function of accounting principles and accounting principles and rules. Another section is devoted to errors, controls, prevention and correction of errors. Here is described the origin of errors, their types, definitions, types of controls, prevention important to prevent errors and possible types of repairs.
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creative accounting
Havlůj, Zdeněk ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
In this thesis I try to clarify the concept of "creative accounting ". First I define the difference between error and fraud. Then I try to compare two different accounting systems (IFRS and Czech accounting standards). I specify the major differences between these two systems (the valuation of assets, the principle of revenue recognition etc.) and I compare their impact on the financial statements. In the end I consider the role of adoption of the Sarbanes-Oxley Act in relation to the creative accounting.
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