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Risk Management of Bank Credit System and Decision Making Process
Skovajsa, Radek ; Kryštof, Zdeněk (referee) ; Čižinská, Romana (advisor)
The theoretical part of this thesis describes the development of Czech banking sector, especially with emphasis on post-revolutionary rebirth within the new conditions of market economy. The following part demonstrates the decision-making credit account process of a bank on a particular case study based on the methodics and procedures leading up to maximal elimination of credit risk. At the same time, the author presents a partially modified internal opinion on a decision of particular business transaction. It is accented that every decision of a bank must comply with the regulations of CNB. The conclusion of the thesis affirms the maximal efforts of domestic banks to minimalize risks within their decision-making credit account processes, which is mirrored in current stability in the development of Czech banking sector.
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Optimization of the Bank Loan Application
Skovajsa, Radek ; Kořínková, Martina (referee) ; Čižinská, Romana (advisor)
The work is based both on theoretical basis and practical working processes of banks for assessing client's financial standing in Czech market environment. Basic preconditions for successful credit allocation to a business entity will be set along with evaluation of the importance of information from a credit requisition form's compulsory enclosure. A detailed analysis of the client's economy from a bank perspective will be succeeded by identification of critical risks and positives of an applicant's financial position.
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Analysis of the Sunday Columns of České Slovo and Venkov in Selected Years
Málek, Michal ; Köpplová, Barbara (advisor) ; Cebe, Jan (referee)
The diploma thesis Analysis of the Sunday Columns of České Slovo and Venkov in Selected Years is devoted to the analysis of sunday supplements and columns of the daily newspapers České slovo and Venkov in 1933 and 1943. The aim of the thesis was to find out what these supplements and columns looked like, what topics they dealt with, what their character was and how they changed in the selected time horizon and historical context. A content analysis of the sunday newspaper columns and supplements was used to determine what these columns looked like, what their structure was, and what topics they covered. The analysis itself always included the first sunday edition of each month from 1933 and 1943. The analysis also showed that the sunday columns and supplements of both newspapers had an entertainment function and provided readers with mainly relaxing reading in the form of fiction and interest or popular science columns. In addition, it was found that these sunday columns were also largely aimed at women and children, to whom separate supplements and columns were devoted. The diploma thesis also explains how the different political focus of the two newspapers was reflected in these sunday supplements and how this content were affected by propaganda during the Protectorate of Bohemia and Moravia.
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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Roštášová, Nicola ; Lörinczová, Enikö (advisor) ; Ludmila, Ludmila (referee)
The diploma thesis deals with the process of book closing and financial statements applied in particular accounting entity.
The thesis is divided into three parts. The first of them defines basic information regarding financial statements and it describes in detail each single step in the process of financial statements.
The main part of thesis is dedicated to the preparation of financial statements, analysis of all the steps and following compilation of compulsory financial statements in the particular stock corporation that is famous in brewing industry.
The last part deals with evaluation of all the steps during the processing financial statements in the particular company and also with total evaluation of financial statements with suggestions and recommendations for improving the process of financial statements.
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Financial statements in the selected organization
Kubičková, Kateřina ; Šišková, Jitka (advisor) ; Kateřina, Kateřina (referee)
The aim of this diploma work is to analyse the process of final accounts and account closing in a selected establishment. The work consists of three parts. The first and the second parts focus on the theoretical process of compiling of final accounts and account closing from the point of view of the hold legislation. Subsequently, the work presents the formal and content parts of profit and loss accounts. The third part of the work provides monitoring of the process of final accounts and account closing in a real company. The final part focuses on the evaluation and improvement proposals.
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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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Assessment of Financial Statements and the Closing of Books in a Chosen Company
Duchoňová, Petra ; Lörinczová, Enikö (advisor) ; Břetislav, Břetislav (referee)
The thesis concerns with the process of creation of the financial statement and book closing conforming to the legal code of the Czech Republic. Theoretical part deals mainly with the explanation of terms that are closely related to preparatory works which are necessary for creation of financial statement. Preparatory works are prior to closing the accounting period. In addition to that, theoretical part also includes book closing and the description of financial statements which constitute it. These financial statements are Balance sheet, Income statement and Attachments. Several sources of specialized technical literature are used and quoted in this part of the thesis. Theoretical part is followed by practical part in which the process of the book closing and financial statement of selected company is analysed. This analysis is subsequently compared with theoretical foundations. The last part of the thesis evaluates the process of the financial statement of selected company and offers certain improvements.
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Financial Report - Financial Statements of Municipality
Valentová, Lenka ; Čermáková, Helena (advisor) ; Romana, Romana (referee)
The aim of the thesis is the description and the evaluation process of the financial statements in the selected municipality under applicable law. The theoretical section describe briefly management condition of municipality. The theoretical section deal with the description of process of the financial statements under applicable law of Czech Republic. Process of the financial statements begin preparatory works, next section is close account and quantification of tax from income. Subsequently theoretical section describe composition of statements of financial statements. End of theoretical section deal with obligation of financial statements, that is authentication, authorization, publishing and archiving of financial statements. Practical section deal with the description of process of financial statements in the selected municipality and evaluation under applicable law. The thesis give suggestion and recommendation for improvement in section where was identified mistake by analysis of process of financial statements.
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Financial Report - Financial Statements of Company
Žočková, Jana ; Čermáková, Helena (advisor) ; Seidl, Ladislav (referee)
The aim of this bachelor thesis is to describe and verify the correctness of the process of financial statements in a chosen entity and to check if there is an accurate and honest depiction of reality. Preliminary operations to the formation of financial statements according to the legal framework of the Czech Republic are described in the theoretical part of the paper. That is, for example, the process of stocktaking, reserves, provisions, exchange rate differences, time differentiation, or accrued items. Other topics covered in the work include an issue of book-closing, putting together of financial statements, which consist of balance sheet, profit and loss and attachment, or an issue of verification of the financial statements (an audit) or its release. In the practical part of the thesis, selected steps of the financial report are depicted in the entity Elitex OK s.r.o., which are also compared with the criteria given by valid legal regulations. The paper further shows in which way the accounting unit puts together the financial report (for the year 2014 in particular). The result of the audit for that year is also stated in the work. In the end, recommendations for improvement or elimination of deficiencies are suggested on the basis of comparison of the processes realized in the accounting unit and the theoretical grounds.
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Consolidated Financial Statements of Selected Company
Košut, Martin ; Čermáková, Helena (advisor) ; Daniela, Daniela (referee)
The thesis deals with the realization of the consolidated financial statements of the selected company. It consists of a theoretical part, which focuses on the general terminology associated with the consolidated financial statements, its essentials and consolidation methods. There is a characteristic of the selected company following, including companies together making the consolidated group. Then practical part follows, which defines the process of consolidation, investments in companies and based on them, determine the correct method of consolidation. Consolidated balance sheet is done gradually, based on the method of consolidation. Previously identified intra-group transactions are eliminated from consolidated balance sheet. Consolidation adjustments related to income are also reflected in the consolidated profit and loss statement. Consolidated statements are accompanied by the Notes, which make together complete consolidated financial statements of the selected company. The evaluation of consolidation process follows after the practical part and modification of the Chart of accounts is proposed to simplify future consolidation.
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