The aim of the master thesis is to analyze the accountancy of the selected business entity in order to evaluate the risk of accounting errors and frauds in individual accounting areas and to determine the possible impact on financial statements. Head Sport s. r. o. is a chosen company for this master thesis and this company is based in České Budějovice. The analysis is based on real data and knowledge of the entity. The financial statements according to Czech Accountancy Standards will be analysed for 7 accounting periods (2011-2017). At the same time, the model will be applied to the consolidated and individual financial statements (2010-2014) of the parent company Head N.V. based in the Netherlands. The most significant and most problematic areas are leasing, receivables from controlled and managed entities, payables to controlled and managed persons and the area of sales which relates to leasing. At the same time, the very limited reporting capacity of financial statements according to Czech Accountancy Standards has been confirmed for users of these data.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:375978 |
| Date | January 2018 |
| Creators | ČERVENKOVÁ, Klára |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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