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.

The thesis presents the evaluation and comparison of processes of the financial statements preparation in the Czech Republic and Poland. It is divided into several parts. In the first - theoretical part there are presented the current laws related to the accounting systems valid in the respective countries. There are also defined the financial statements contents according to International Financial Reporting Standards (IFRS). In the second part, which is practical, the processes of the financial statements preparation based on the internal directives and financial statements are described. On the specific examples of the real accounting cases the difference between the accounting approaches according to either Czech law or Polish law or IFRS is pointed out. In addition there is also outlined the realized process of IFRS implementation in the Fixed Assets area. In the following part the partial processes are evaluated and the problematic areas formulation and presentation of the proposals for improvement is made. The final part is dedicated to the Czech and Polish accounting and reporting principles comparison.

The master thesis solvesissuesof the financial statements as a procedure where both compilation of statements and problems of preliminary and other actions, related with financial statements and final accounts are analysed. The thesis includes the theoretical basis and analytical part. The mainaim of the projectis evaluating the financial statements procedure in a chosen business corporation. The theoretical basis characterizes basic information about the financial statements, concerning the typesof the financial statements, range of them and verification duties. Further more, the most important preliminary actions, carry in gout with in the final accounts are mentioned there. These actions are Essentials for assembling the corresponding accounts of the financial statements. The last part of the theoretical basis describes dutin concerning approval and other obligations. The analytical part of the thesis includes a brief description of the chosen business corporation, company Pneu Stěhule s. r. o., and a detaile danalysis of the financial statements procedure in progress in the particular accounting unit. With in the analysis, there are both described individual preliminary actions and compilation of the statements it self. On the basis of the analysis, an evaluation of the entire procedure had been done and in the final part of the thesis, possible measuresare suggested for establishedim perfections, misrepresenting thereal balance of an accounting unit.

Diploma thesis is focused on the analysis and evaluation of financial statements compilation in the company Sellier & Bellot, a.s which produces a wide range of pistol, rifle, and shotgun ammunition for hunting and sports. Theoretical part describes basic literature that compilation of financial statements focuses on and all activities which take place before closing of ledgers. Particular parts explain a process of inventory, methods of assets value reduction, reserves, exchange rate differences, calculation of due and deferred tax and closing of accounts books. The theoretical part also describes all parts of financial reports. The analytical part firstly presents the company Sellier & Bellot and secondly analyse a process of the financial statements compilation. The following part of the thesis continues with an evaluation of a process and proposes provisions for a reduction of risks from the incidental failings.

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.

The main aim of this graduation theses was to characterize the bad debt and is then analyzed in the reporting entity. The most important part of this graduation theses is aplication of lawful rectifying item and amortization of debts in practice and after that resulting effect on tax base and income range. After a complete analysis and mapping of debts can be stated that the company has an overview of overdue debts, records all borrowers and applied hedge funds. Also accounting entity should not fear to make up rectifying items to overdue debts because if they will be in step with law No. 593/1992 Sb. about backlog for finding the base of income tax it can have the only the positive impact for the base tax and high of tax as well.

In thesis on the topic Outstanding of entrepreneurial subjects from legal and accounting view I tried explained problems of overdue outstanding. Than I applied the theoretic piece of knowledge in practical section. I tried show on four enterprises (one Limited Company and three join stock companies) how they form accounting emendatory items, how was the height of outstanding and tax emendatory items in three years (at intervals years 2004 to 2006) and farther approve if there is some structure between the height of outstanding and other indexes. Introduction of my thesis refer to creation, operating and provision overdue outstanding. Control of doubtful or irrecoverable outstanding is very challenging and it does not bear such effect, like if the outstanding was paid in time. Next I dealed with outstanding in the insolvence proceeding and compensatory procedure, appreciation and bookkeeping of outstanding in the theoretic section.

This thesis provides a summary of knowledge required for the introduction of a systematic procedure for handling of receivables. I focused on the phenomena that had to be assessed during the practical valuation of receivables in LD INVEST a.s. In this respect my thesis may be used by the company managers as one of the aids used during the execution of the analytic accounts to individual nominal accounts in terms of tax. The approach to the company's receivables from 1 January 2008 is recommended in the draft of the In-company Regulation, recapitulating the current meaning of basic terms and stipulating the principles for the creation and use of adjusting entries. The chief measurable economic contribution of the theses is the suggestion for the optimization of the tax base for the year 2007.

The main aim of this graduation theses was assessment of outstandings from accountant and tax point of view. To analyse outstandings in concrete accounting entity and find out the way of its security of debt and debt recovery after term of expiration. The most important part of this graduation theses is aplication of lawful rectifying item and amortization of debts in practice and after that resulting effect on tax base and income range.

Diplomová práce se zabývá optimalizací daně z příjmů fyzických osob - podnikatelů. Zkoumá jednotlivá možná snížení základu daně, daně i sociálního a zdravotního pojištění.