The aim of this thesis is to assess the financial situation of Camp Bitov Company in the yers from 2005 to 2009, by analyzing the extensive indicators and financial ratios. The theoretical and methodological part explains the individual concepts of financial analysis, describe what sources of information are necessary for it and what are the methods, the two ofthern are applied in the practical part. The introduction to the practical part describes the company, its history, present economic data, as well as the SWOT analysis and Porter's five forces model. Furthermore, there is a financial analysis for the period from 2005 to 2009. When analyzing extensive indicators horizontal analysis of balance sheet is made, income statement, balance sheet, then the vertical analysis. The analysis examines the viability of financial ratios, liquidity, debt levels and the activites of the company.

The diploma thesis is about characteristic of financial statements (balance sheet, profit and lost statement, cash flow statement). Special emphasis will be placed on selected indicators that are used in business management. In the theoretical part will be described the statements and items from them, a part will be dedicated to financial analysis, especially to indicators, that can be used in business management. In the practical part will be at first the characteristic of company, in which was the diploma thesis processed. Further more it will be made the analysis of selected items, focusing on the consistency of items at least in the last three years and the results will be evaluated.

In my thesis, the issue of utilization of cultural and historical sights in tourism was executed by means of SWOT analysis. Based on the data entry form, the analysis of strengths and weaknessses of selected cultural and historical sights in the South Bohemia Region was drawn up. The output of the analysis of external environment was applied to the analysis of opportunities and threats for Kvítkův Dvůr, another place of interest. The thesis presents proposals for the utilization of the Kvítkův Dvůr premises, moreover, it also deals with the calculation of economic impacts of a few suggested measures including quantitative documentation.

My thesis is focused on the Business Register of Financial Statements of Companies. This thesis is divided into two parts. Firstly, the basic characters of Financial Statements are described, for example the balance sheet, the income statements, the statement of cash flow, audit of the financial statement. Companies must publish their financial statements in the business register. The practical part is focused on the analysis of this obligation. In the end this thesis has been evaluated situation in publication of the financial statements. 50 % of companies published the financial statements in 2010. There are differences in the publication of the financial statements of individual group of companies. For example it is in legal form. The publication of the financial statements for joint stock companies is around 75 %, but the publication of general partnership is only 20 %.

This study evaluates systém of the control the company. It is trade - sold company that is member of international holding structure. The system of the control contains reports from controlling, external and internal Audit. Every komponent of the kontrol systém is detailed described in relation in the new implemented software and consequently evaluated. The implemented systém was found as applicable in the business life however in the end of the work are input recommendation for improvement and higher effectivity of the whole system.

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.

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 subject of this Thesis is the financial analyses of the Housing Association Rozvoj Sokolov. The Thesis describes in the detail the general concept of financial analyses preparation, different types of financial statements and its content and various analytical tools. The Thesis includes a Methodical part and a Housing Association financial analyses part. The Methodical part describes various methods of analytical indicator calculations, its comparison and evaluation. The financial analyses of the Housing association is using the methodology described in the first part of the Thesis. The Industry Benchmark includes the comparison of key indicators to samples of another three housing associations from different cities Cheb, Olomouc and Prague. The Analyses includes also some accounting methods of the Company and its changes during the years and various operational issues of the housing industry. The result of the financial Analyses of the Housing Association Rozvoj Sokolov is the conclusion that the Association is in a good economical shape and does not face any fatal issues. However, current finacial market with low deposits and bond rates can result to reduction of the key revenue stream and management should focus on this issue. Also, the increasing value of short term receivables might result to a reduction of the Companies working Capital.

The thesis is focused on the analysis of the transition from tax records to accounting system. The aim is to define the terms of the transition from one type of economic activity to another and theoretical analysis of this transition in order to model the change on a particular economic entity. The first part focuses on the general theory of tax management, accounting system and the definition of economic activities and their presentation. Following the analysis of legal standards and professional literature, a draft of the individual process steps has been drawn for the implementation of transition of an economic entity. The second part of the thesis is focused on the application of information obtained on specific existing economic entity. The aim is to implement the transition from tax records to accounting system with full completion and the possibility to launch the operation of the accounting system in the following tax period. The final part offers the evaluation of the transition from tax records to accounting system examined from the perspective of a tax entity, the government authorities and the public. There are illustrative financial statements included in the thesis as practical insight.