The aim of this diploma work is to describe the accounting methods and procedures based on an accrual basis and characterize the effect of these methods on financial statements. In the first part of this diploma work are described the accounting method based on an accrual basis. The work is mainly focused on the following topics: transitional items of assets and liabilities, reserves, correcting the value of property items and deferred tax. In the second part are assessed the correctness of the methods applied in the particular company and evaluated the impact of accounting methods on reported profit of the last five years. Further are written up internal accounting directives based on the accrual basis.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:136748 |
| Date | January 2012 |
| Creators | BÁRTLOVÁ, Marta |
| 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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