M.Comm. (Accounting) / In January 2010, the Department of Accountancy at the University of Johannesburg changed their teaching and learning strategy. This new strategy moved away from a teacher-centered classroom experience to a student-centered approach. Several interventions were employed to accomplish this. Examples include: pre-reading in preparation of the next lecture, self-assessment tests of the main objectives of the topic under discussion, tutorials, assignments and consultation with peers and/or lecturers. Accounting education at the Department is based on International Financial Reporting Standards (IFRS). IFRS is seen as principle-based standards. Many educators of accounting will have to adapt their teaching strategies and approaches when they deal with principle-based standards. They need to move away from teaching the rules to facilitating the understanding of principles, so that it can be applied to various scenarios. The purpose of this study is to explore the perceptions of academic trainees on a new teaching and learning strategy in the Department. This is done through a review of pedagogical approaches and strategies as suggested in the literature and then by gaining insight from academic trainees, through in-depth interviews, of the detailed working of the new teaching and learning strategy and the impact that the new teaching and learning strategy had on their learning of IFRS. The study found that the academic trainees perceived the new teaching and learning strategy to be successful and a good model to follow. It provides students with opportunities to learn in different ways, it encourages deep learning patterns and it places the responsibility for learning with the students so that they will become life-long learners. The teaching and learning strategy is not infallible and can be improved by providing more areas where students can debate multiple solutions, by incorporating more group work to enhance interpersonal skills and by explaining the workings and the purpose of the teaching and learning strategy more effectively.

Please read the abstract in the section 00front of this document. / Dissertation (MCom (Accounting Sciences))--University of Pretoria, 2007. / Accounting / unrestricted

This thesis aims to analyse the financial statements of entities that filed for bankruptcy in 2015. Firstly, the theoretical part of the thesis provides explanations for technical jargon in relation to insolvency and subsequent proceedings in relation to entities that went bankrupt. Secondly, it also elucidates related legislation through analysis of particular items in financial statements - the balance sheet and the profit and loss statement - to determine the problematic indicators within these statements that can aversely influence the ability of financial analysis to provide accurate and reliable information regarding the financial health of the entity. Finally, the last theoretical chapter addresses the advantages and limitations of the particular financial ratios and analysis that is used in the subsequent practical part of the thesis. The goal of the practical part of the thesis was to determine the ability of the analysed financial ratios to provide reliable information to shareholders and third parties to assess company health, and also scrutinise potential limitations. Since the thesis focuses on bankruptcy, the researcher analysed financial statements from three years prior to their bankruptcy. The aim was to determine whether the analysis, and in particular, which financial ratios could raise red flags and predict the nearing financial difficulties these entities were about to endure.

This master thesis deals with an issue of the profit and loss statement. The theoretical part of the thesis describes the nature of the financial statements, the individual elements of the financial statements and after that, it focuses on the one particular statement which is profit and loss statement. The thesis also describes the basic building blocks of this particular statement and further specifies its appearance. The analysis is conducted in terms of Czech accounting standards and IFRS. In the analytical part of the thesis, the main focus lies on the research of the explanatory power of the profit and loss statement in practice. It analyzes the statement from the perspective of external users. The researched companies were randomly selected and they publish their financial statements prepared in accordance with Czech accounting standards and IFRS. The main approach used in this master thesis is the financial analysis, within which are carried out the horizontal and vertical analysis, ratios calculations and all results are compared over time and also among competitors. The income statement offers really important information to the users of financial statements, but for deeper explanation users have to always look into the other financial statements, because all of them are connected together.

The aim of this diploma thesis is to deal with the most used methods of financial analysis and carry out their practical application to accounting data of a real company. The first part gives the outline of information resources and fundamental instruments (techniques) of financial analysis. First of all it focuses on horizontal and vertical analysis of financial statements and analysis of ratio indicators. In the second part the acquired theoretical knowledge from the area of financial analysis is used to assess financial health of a particular factory company, which is Spojené kartáčovny, Inc. The evaluation of this company goes entirely out of the results gained by elaboration of publicly available data.

Master's thesis on the financial analysis firm Staropramen Brewery and The analysis includes the theoretical part of the financial analysis, characteristic of brewing industry, the characteristics of the selected company and an analysis of statements of the company.

The target of this thesis is to describe conversion of the Czech financial statements to IFRS. Main differences between Czech accounting standards and IFRS are presented in the first part. The next part is focused on the conversion methods used for transation of the financial statements. The last part of the thesis includes practical example relating to the consolidation group of czech companies -- conversion of the consolidated financial statements prepared according to the Czech accounting standards to the consolidated financial statements prepared in accordance with IFRS.

The aim of this diploma work is the examination of using the public financial statements as a basis for extern financial analysis. The work consists of three parts. The first part concerns the final accounts set up according to the Czech accounting rules. It describes the legal regulation of this domain, basic requirements on public information, individual elements of final accounts and further obligations associated with it. Second part of the work is aimed at the financial analysis and gives an overview of information sources and basic techniques of financial analysis. It is mainly focused on the horizontal and vertical analysis of financial statements and analysis of ratio indicators. In the third part, obtained theoretical knowledge in the field of financial analysis is used for examination of financial health of particular company DOPRAVA ZARUBA M&K, s.r.o..

This thesis is focused on financial analysis of company ABC that works in rubber industry. First part is aimed at theoretical interpretation of financial analysis, its goals, history, users and sources. Attention is paid to sources of information especially financial statements. Further basic methods are defined, which financial analysis uses. Ratios are described in this thesis above all. At the close there is practical display of financial analysis based on data from financial statements of company ABC and its internal sources.

Financial analysis is one of the most important areas of financial planning. In the introductory part of this thesis is therefore concerned with its meaning. Then I focus on the sources from which financial analysis draws - Balance Sheet, Income Statement, Statement of Cash Flows, Notes to the financial statements and Annual Report. The next part describes the various methods used in financial analysis, particularly focusing on ratio indicators, analysis of indicators of status, solvent and bankruptcy models. For the practical part, I chose the brewery Budweiser Budvar n.p., to which I apply these different methods.