The main aim of my thesis is the assessment of Accounting Books Closing and Financial Statements of the Construction Company. On the basis of information, arrangements are prepared to lead to optimization of these processes. This thesis is divided into two parts, theoretical and practical part. Theoretical part explains the meaning and function of accounting, also contains guidelines for the preparation of financial statements. It informs about the financial statements and the necessary steps that lead to closure of the books. Then, the current and deferred tax and tax base are explained. The theoretical part includes the information about the financial statements and the obligations that result from it. Then, it informs about a balance sheet, income statement and annex. It also includes the information about the annual report, audit and the last but not least, it focuses on opening of the books in the future. In practical part we will find the description of the company and the basic data about it. Analysis is focused on the accounting procedures in society, closing of the books and responsibilities associated with it. Finally, the accounting policies are assessed and the changes that lead to the optimization of these processes are suggested.

The thesis is focused on assessing the financial situation of the football club Bohemians 1905 in 2011 - 2013. The first chapter describes the individual financial statements, the methods and procedures used to assess the financial situation. These various methods are then practically applied including comparison with selected football clubs and assessing the financial situation from the perspective of the company itself. On the basis of these results are then proposed recommendations to improve the financial situation of the club Bohemians Prague 1905.

The diploma thesis deals with the evaluation of the financial situation of the company AMMANN Czech Republic, a. s. in the years 2010 to 2014 using selected indicators of the financial analysis. This thesis is divided into two parts, the first part provides of the theoretical background, introducing the basic concepts, history, users, data sources and individual indicators, their formulas and explanation. In the second part of the thesis is selected company characterized and selected indicators of financial analysis practically applied. Lastly there is an evaluation of the company´s financial situation which is based on the results of the financial analysis.

The aim of this diploma work is to analyse the process of final accounts and account closing in a selected establishment. The work consists of three parts. The first and the second parts focus on the theoretical process of compiling of final accounts and account closing from the point of view of the hold legislation. Subsequently, the work presents the formal and content parts of profit and loss accounts. The third part of the work provides monitoring of the process of final accounts and account closing in a real company. The final part focuses on the evaluation and improvement proposals.

The goal of the submitted thesis is to evaluate the economic situation of the chosen company, which is the fakulty hospital in Motol. Faculty hospital in Motol is an independent organization funded by the directly subordinate to the ministry of health in the Czech Republic. Thesis is divided into two parts. The first theoretical part focus on indicators of economic analysis, describes the basic concepts and sources of financial analysis like cost structure, etc. The following describes the assessment methods of the financial situation in the hospital. The practical part cover the characteristic of hospital, the calculation of individual economic indicators including their interpretation, STEP analysis, classification of expense and revenue accounts, cost structure and cost calculation. The discussion describes overal summary of the economic situation in the hospital. The conclusion of the thesis includes evaluation and proposes of possible measures or recommendations for possible improvement of the hospital economic situation.

The thesis deals with the economic analysis of company Frátherm, s. r. o., in the period 2010-2014. The work is divided into theoretical and practical parts, each of which is broken down into other chapters and subchapters. The theoretical part summarizes theoretical knowledge of economic analysis, their indicators and other analyzes internal and external environment of the company. These theoretical findings are used in the practical part, where are applied to our selected company. The company is also compared with the values of the sector in which it operates. The results of the practical part are summarized in the discussion. In conclusion, the proposed recommendations to improve the current state of the company, which is based on the analytical part. As a basis for the diploma were used particularly outrageous publications, financial statements of the company and the summary data for the entire industry.

This diploma thesis deals with the financial analysis of the Farm Vodňanský Ltd. based in Blíževedly in the period from 2006 to 2014. By analyzing is detected the status of the company and its expected development. The work is divided into two parts, theoretical and practical. The theoretical part is devoted to fundamental financial analysis methodology used in the thesis, literature review showing various aspects of the definitions and scope fin. Analysis, sources, and users of financial analysis. The practical part first briefly introduces selected farm and after that is made its financial analysis that includes an analysis of absolute indicators, selected indicators of flow and ratios. It is followed by Du Pont pyramid of decomposition and systems of selected indicators of purpose. Based on analyzes, the company is economically healthy and is able to continue with investing and expansion. The last part of the thesis presents recommendations for optimization to further development.

The thesis examines and evaluates the influence of the financing of receivables through factoring on the financial health of the recruitment agency Grafton Recruitment s.r.o. operating in the Czech Republic. The first part deals with the theoretical background of the company's assets and capital structure and with alternative sources of the company's funding focusing on factoring and it describes the financial analysis and the basic definition of the activity of recruitment agencies. The second part presents the above mentioned recruitment agency and applies theoretical knowledge to the data taken from financial statements starting by the fiscal year 2012 and ending by 2016, through selected methods of financial analysis. The next step is analyzing receivables according to the payment deadlines, which are processed from the company's internal accounting, then describing methods of use of factoring in the company and assessing its expenses. The final evaluation of the factoring effect on the company's financial health is based on results of horizontal and vertical analysis of the balance sheet and of profit and loss account, as well as on the indexes of profitability, activity, indebtedness and liquidity. The end includes aspects of the factoring impact on the rating of the company's financial health based on practical experiences.

The goal is to determine deficiencies that limit the explanatory power of balance sheet and profit and loss, to analyze these shortcomings and develop a proposal of possible solutions to minimize these shortcomings.

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.