The diploma thesis analyzes a procedure of closing financial operations in an agricultural company, evaluates their correctness and points to the most frequent mistakes. The Closing financial statement processes and the particular accounting operations are described in the theoretical part. The practical part is done based on data provided by Agricultural Cooperative Třebelovice. These data were obtained in personal conversation with accountant-general of the agricultural cooperative. Imperfections in inventorying of animals and products were identified by the analysis mentioned above. Recommendations, leading to removal of these imperfections and following stock undervaluation, were proposed to the Agricultural Cooperative. The Agricultural Cooperative Třebelovice doesn't make a cash flow statement. For this reason the cash flow statement was made by the author.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:251741 |
| Date | January 2016 |
| Creators | KŘIVANOVÁ, Lenka |
| 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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