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.

This diploma thesis Financial analysis of selected business subjects is focused on creation financial analysis of two chosen companies operating in the same field, which is agricultural production. Financial thesis was created on basis of provided financial statements of both companies for the period from 2010 to 2014. This diploma thesis contains creation of horizontal and vertical analysis, analysis of chosen differntial and ratiometric index numbers, creation of selected value and bankruptcy models. In conclusion it was done comparison of two chosen agricultural companies and based on identified their weaknesses have been suggested procedures to improve.

This thesis evaluates financial situation of the two selected enterprises, namely Transcafe Ltd. and KBJ VELKOOBCHODY Ltd. Both companies operate in wholesale and retail trade with food and have their headquarters in the Central Bohemian region. Financial analysis is provided for the period 2010 - 2014. The horizontal and vertical analyses assess the development of individual items of financial statements in time. Financial health of both organizations is evaluated based on development of these selected items, ratios, differential indicators, ekonomical value added, bankruptcy model and financial standing model. The results of the analyses are summarized and recommendations are proposed for improving the financial situation of the companies.

The diploma thesis deals with elaboration of financial analysis of the business, specialised in production of electroinstalation material. For this reason following companies were chosen: Kopos Kolín Ltd and Spel Ltd. The aim of thesis is, with help of methods and techniques of financial analysis, to evaluate financial situation and economy of both companies during the years 2010-2014. Based on the received results possible measurements for keeping or improving the situation of both companies in future with be suggested. The theoretical part is focused of problems of financial analysis, basic methods and technique according to studying of special literature. The second part deals with application and evaluation of selected parametres in both companies, based on data receivend from accounting document. The thesis conclusion sums up the obtained results. Possible recommendations for keeping or improving of the recent situation of the companies are added.

The diploma thesis evaluates the financial statements of a particular business establishment according to the Czech legislation. The theoretical part of the diploma thesis explores Czech and foreign information sources which are necessary for the preparation of the practical part of the work. The legislation related to the financial statements and accounting are specified there. There are also described various steps that are indispensable for the financial statements preparation. The practical part of the work evaluates the financial statements in a specific business establishment and shows problematic parts in particular preparation steps of the financial statements and proposes improvements of this procedure.

Thesis focuses on financial statement in given organization. The work consist of two parts. There are described theoretical outcomes coming from accountancy law, paragraph no 500/2002 and Czech national accountant standards, in the first part. Focus is given to preparatory work and inventory. Integral part is description of account statement - statements of earns and loss, balance, review of financial flows and account statement attachments. The second part contains description of process of account statement and deadline in given organization. The account unit gave all data and paperwork for their bookkeeping and processed accountand statement. In the final part consists of complete overview and recommendations on specific improvements.

The thesis deals with the financial analysis of two leading companies of the energy industry, E.ON Distribution, Inc. and PRE Distribution, Inc. The work is divided into two main parts. The first of these, literature review, discusses the company's performance in terms of financial analysis. In addition it provides basic information about financial analysis, their resources, techniques and methods. The second part, their work is focused on the characteristics of selected companies, as well as the application of knowledge from the literature review to selected companies using financial analysis methods in the years 2011-2015. Financial analysis is based on currently available published financial statements of both companies, mainly from the balance sheet and profit and loss account. On the financial statements of the company is applied to the analysis of absolute indicators, namely vertical and horizontal analysis, differential indicators, which is a typical representative of net working capital, to analyze liquidity, profitability, debt and bankruptcy activities and calculations standing model. At the end thesis is to evaluate the financial health of the company, along with a view of the financial situation in the future.

This work describes liquidity of specific Czech company in terms of its capital structure. In the theoretical part of this thesis is explained liquidity and its impact on company operations. The practical part of this thesis is oriented on analysis of liquidity and description of the current situation in the company. In the final part is described the current situation of the company. The end of this work is focused on comments and recommendations for improvement.

The planning of accounts for the following 5 years (from 2006 till 2010). The accounts consist of balance sheet, income statement and cash flow statement. Items of accounts are planned according to the developement of the choosen company and real market conditions. This dissertation describes not only plannig of accounts, but also method of assembling accounts.

Main topic of this diploma thesis is an overall analysis of International Financial Reporting Standards (IFRS) implementation. However it focuses not only on the implementation process itself but it also describes IFRS as such; deals with its history and its function in both international and Czech accounting environments. Part of this thesis is also a comparison of bookkeeping according to Czech accounting regulations and international accounting standards; summary of legal differences, and problems that come with these differences. Second part of the thesis introduces an analysis of the implementation process shown on a particular Czech company -- RETAL CZECH a.s.