The master thesis solvesissuesof the financial statements as a procedure where both compilation of statements and problems of preliminary and other actions, related with financial statements and final accounts are analysed. The thesis includes the theoretical basis and analytical part. The mainaim of the projectis evaluating the financial statements procedure in a chosen business corporation.
The theoretical basis characterizes basic information about the financial statements, concerning the typesof the financial statements, range of them and verification duties. Further more, the most important preliminary actions, carry in gout with in the final accounts are mentioned there. These actions are Essentials for assembling the corresponding accounts of the financial statements. The last part of the theoretical basis describes dutin concerning approval and other obligations.
The analytical part of the thesis includes a brief description of the chosen business corporation, company Pneu Stěhule s. r. o., and a detaile danalysis of the financial statements procedure in progress in the particular accounting unit. With in the analysis, there are both described individual preliminary actions and compilation of the statements it self. On the basis of the analysis, an evaluation of the entire procedure had been done and in the final part of the thesis, possible measuresare suggested for establishedim perfections, misrepresenting thereal balance of an accounting unit.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:259557 |
| Date | January 2016 |
| Creators | Kamenská, Zuzana |
| Contributors | Seidl, Ladislav, Milan, Milan |
| Publisher | Česká zemědělská univerzita v Praze |
| 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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