The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.

The final issue deals with the introduction of Quality Management Systems in Central Bohemian high schools. The theoretical part describes principles of the Quality Management and more closely presents ISO 9001 standard, EFQM Excellence Model, CAF Model and CQAF Model. The research part determines opinion of school headmasters in Decree No 15/2005 Coll., that specifies requirements for the obligatory self-evaluation of schools. In next chapters through a survey and an analysis of school web pages is examined practice of Quality Management Systems implementation in high schools in Central Bohemia -- current status, awareness of head masters, demand and expectations. The last chapter offers a definite experience with the introduction of Quality Management Systems through additional interviews with school headmasters.

The aim of this thesis is the evaluation of the risk items of financial statements in the selected joint-stock company, their comparison with the real and genuine picture according to the International Financial Reporting Standards (IFRS). The first part is theoretical and it deals with the characteristics of the balancing of books, its types, financial statements, also the annual report, release of the balancing of books and the external audit. The source of information for me was proffesional literature. The second and practical part focuses on the selected company. I decided for the joint-stock construction company OHL ŽS, a.s. I gathered the information about the company from the annual report of the company, from the internet and also from personal meetings and dialogues. Next, I dealt with the activities connected with the balancing of books. I focused on the procedure of stocktaking, bringing closing operations to book and the course of the balancing of books. After that I concentrated on the individual statements of the balancing of books the balance, the profit and loss statement, the supplement to the balancing of books, overview of cash flow and summary of the changes of the owned capital. At the end I evaluated the risk items of the statements and their information capabilities. The accounting entity provided data for the accounting year 2012, that is the reason for the balancing of books by 31. 12. 2012.

The topic of graduation thesis is {\clqq}The Questions of Final Accounts and Statement of Balances in an Energy Company``. The idea of this graduation thesis is a representation of process of the final accounts and statement of balances in concrete company and adjustment of process of the change of conjectural items of assets. The graduation thesis has two parts. First part defined the basic concepts which are included in the final accounts and in the statement of balances. I pursue an individual preparation work in the statement of balances for instance, a stock taking, accounting of resources, rectifying items, reserves, time resolution of cost and revenues, conjectural items of assets etc. Further there it is dealt with statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital and include audit of the statement of balances. The second part of graduation thesis describes a process of the change of conjectural items of assets - especially not invoiced energy - and 2008 final account and statement of balances in the Energy Company E.ON Ditribuce, a.s.

In my graduation thesis named "Final accounts in a stock corporation" I consider financial accounts process and making annual report that every business entity does periodically every year on the end of accounting period. In common sense accounting is very important tool of communicating financial information about business performance to managers, shareholders and other external users. The communication is generally included in financial form statements. Because users have different needs, the presentation of financial accounts is very structured and is under many more legal rules. The aim of this work is confrontation of actual Czech legal rules as theoretical premise with real state of accountancy in specific join-stock company. I focus on audit too. Auditor{\crq}s procedure and process of verification of final accounts is also very important part of this work. To have highest standard of financial reporting is a nowadays reality and I inspect if process of auditing is in good condition and in accord with audit rules. The basic question in this part of the work is aimed at auditor understanding to our company, identifying the key accounting control and minimization of potential risk.

This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.

Composition of financial plan for year 2012 and executing financial analysis of a limited liability company. In composition of financial plan were used three variant -- an optimistic, a realistic and a pesimistic. Used methods of financial analysis were analysis of absolute indicators and financial ratios, including logaritmical decomposition of Return on Equity. Comparing each of those variants with reality valid on May 31, 2012.

The master s thesis is focused on estimation of the company value for the purpose of legal form transformation. The analysis of the company and corporate environment and valuation of risks and contribution of the change of legal form are included. In the practical part the income method approach and asset based approach are applied. The company value is estimated by the capitalization of earnings method and method of valuation based on historic costs.

The aim of the submitted thesis „Application of financial analysis in a company“ is to perform financial analysis of a enterprise IMOS Brno, a.s. from 2001 to 2007 and to make suggestions for improvement of company financial position. Results of this master´s thesis will give information for a company management and its decision-making process.

The diploma thesis focuses on the economic evaluation of the company acquisition project using methods of discounted cash flow, net present value and discounted payback period. The theoretical part of the thesis uses comprehensive view on modern methods of strategic and financial analysis, financial planning strategy and investment decision-making methods. The second half of the work contains practical part of strategic and financial analysis, calculated cost of equity, weighted average cost of capital and economic evaluation of the acquisition project itself.