The aim of this thesis is to describe the process of financial statements in the joint stock company in terms of Czech legislation. The thesis is divided into two parts, a theoretical part discusses the operations preceding the closing of accounting books, the closing ledger accounts and financial statements with focus on respecting the true and fair view of the company and subsequent accounting duties related to financial statements. The practical part follows analysing the steps of the financial statements of particular joint stock company. The whole text is based on real data and demonstrates some situations characterised in the theoretical part.

La autora presenta una visión general de la contabilidad y su importancia, luego la ubica en el contexto internacional y, posteriormente, aborda temas en el contexto netamente local, antes de entrar en materias y conceptos propios de los procesos contables como son el registro de transacciones, libros contables y elaboración e interpretación de estados financieros. En esta segunda edición se han incluido dos capítulos para la mejor comprensión de dos temas importantes: planillas e instrumentos financieros. / The author presents an overview of accounting and its importance, then frames it in an international context and addresses issues in the purely local context, before entering into topics and concepts of accounting processes as are the transaction log, books and preparation and interpretation of financial statements. This second edition includes two chapters for a better understanding of two important topics: audit and financial instruments.

The thesis deals with the preparation of joint stock companies on the final accounts, therefore, preparation of financial statements. There are described and listed the various operations to be performed before the closure of the books and then assembling the financial statements. Subsequently, the entire theoretical part of the thesis are applied to the company Inovační technologické centrum - VÚK, a.s..

Submitted by Mariana Dornelles Vargas (marianadv) on 2015-06-12T19:19:48Z No. of bitstreams: 1 praticas_contabeis.pdf: 9438974 bytes, checksum: 07398fb81afdc7c53ffa5cae2c52d21d (MD5) / Made available in DSpace on 2015-06-12T19:19:48Z (GMT). No. of bitstreams: 1 praticas_contabeis.pdf: 9438974 bytes, checksum: 07398fb81afdc7c53ffa5cae2c52d21d (MD5) Previous issue date: 2012-05-24 / Nenhuma / O objetivo desta pesquisa é evidenciar as principais práticas contábeis e organizacionais praticadas pela gestão do Colégio Jesuíta Conceição, em São Leopoldo, RS, na segunda metade do século XIX. Para atingir os objetivos propostos, fez-se uma abordagem qualitativa, fundamentada em referências bibliográficas, documentais e orais. De acordo com historiadores, a Universidade do Vale do Rio dos Sinos (Unisinos) é a terceira fase do antigo Colégio Conceição. O Colégio iniciou suas atividades em 1869, com apenas oito alunos, e as encerrou em 1912. Apesar de apenas 43 anos de existência, foram mais de 5.000 alunos formados por esta que se tornou uma das maiores instituições de ensino do Estado e do País, reconhecida até mesmo no exterior. A pesquisa demonstrou que a Instituição mantinha três livros contábeis, entre os quais o Livro de Conta Corrente dos Alunos, o Livro de Receitas e Despesas Detalhado e o Livro de Receitas e Despesas Resumido. A partir da análise desses documentos, também foi possível constatar que a instituição possuía um plano de contas com os seus respectivos códigos, base para os lançamentos nos livros contábeis. A partir desses registros, foi realizada a representação gráfica da situação financeira e suas transações econômicas no período de 1883 a 1887. Os dados contábeis obtidos foram analisados levando-se em conta também registros históricos do Colégio Conceição. Dessa forma, foi possível verificar a significância que todos esses fatos tiveram para a situação financeira do Colégio Conceição, suas dificuldades, seu crescimento e o investimento em grandes construções. Registre-se que nem todos os dados foram possíveis de ser analisados, devido à dificuldade no entendimento da grafia e também de tradução. Entre os resultados mais importantes, destacam-se: 1) não foi encontrado até esse momento da pesquisa um Balanço Patrimonial de acordo com o “método de partidas dobradas” e nem mesmo alguma referência do mesmo; 2) também se observou que até o momento não foi revelado nenhum levantamento patrimonial sistemático ou controle de custos; 3) no entanto, verificou-se que a utilização dos três livros controlava suas rendas e gastos de forma impecável e com exatidão nos seus registros. / The purpose of this research was to highlight the main accounting and organizational practices developed in the management of the Conceição Jesuit High School, in São Leopoldo, RS, in the second half of the nineteenth century. In order to achieve the proposed goals a qualitative approach was performed based on oral and documentary bibliographical references. According to historians, the Vale do Rio dos Sinos University (Unisinos) represents the third stage of the old Conceição High School. The institution began its activities in 1869 with only eight students and closed in 1912. Despite its 43 years of existence, there were more than 5.000 students graduated in this institute which has become one of the largest educational institutions in the state and country, recognized even abroad. The research showed that the institution kept three books, including the Book of student Current Account, the Book of Detailed Revenues and Expenses and the Book of Summarized Receipts and Expenditures. From the analysis of these documents, we could also see that the institution had a chart of accounts with their respective codes which represented a source for the entries in the accounting books. From these records, it was performed a graphical representation of the financial situation and its economic transactions in the period from 1883 to 1887. For the analysis of the accounting records we also took into account the historical records of the Conceição High School. Thus, it was possible to verify the significance of all these facts on the financial situation of the Conceição High School, its difficulties, its growth and the investment in large buildings. It is important to stress that it was not possible to analyze all data because of the difficulty in understanding not only the spelling but also the translation. Among the most important results, we emphasize: 1) up to the present, it was not found, in the scope of the research within the institution, a Balance Sheet which matches the Double-Entry Method and there was not even any mention to it; 2) up to now, there is no evidence of any systematic patrimony survey nor of any reference to the costs control; 3) however, we could verify a right and accurate control of its revenues and expenses shown by the records of the institution related to the use of these three books.