Účetní uzávěrka a závěrka podnikatelského subjektu

Abstract

This bachelor´s work deals with problematics of closing of books and accounting settlement, which constitutes final procedures in an accounting unit at the end of every accounting period. The work is divided into three main sections. The opening part is focused on a regulation and a harmonization of accounting, due to globalization of business and internationalization of capital market, this process is necessary. In the theoretical part there is described problematics of closing of books and accounting settlement in business subjects, which use a system of double-entry bookkeeping – accounting operations connected with realization of closing of books and prescribed particulars of composition of accounting settlement, according with the valid legislation in 2008. The practical part is dedicated the process of closing of books and accounting settlement in the firm RAI, Ltd.