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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.
Detailed record
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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Subject and Didactic Analysis of the Topic Closing of Accounts and Financial Statements in the First Concentric Circle
Němcová, Veronika
;
Fišerová, Marie
(advisor) ;
Berková, Kateřina
(referee)
This bachelor thesis focuses on the subject and didactic analysis of the topic "closing of accounts and financial statements in the first concentric circle at business academies". It looks at methods of organization of teaching, forms of teaching, didactic methods, principles and resources, which relate to accounting pedagogy. The practical part includes didactic analysis of the topic closing of accounts and financial statements. Furthermore there is an exercise, designed for practising the topics that they already know, in which students close accounts and create financial statements.
Detailed record
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