Analýza a zhodnocení aplikace účetních principů a zásad ve vybrané obchodní korporaci

Abstract

The theme of the master‘s thesis is the issue of accounting principles and rules with analyse and evaluation of their application in selected business company. The theoretical part deals with history, meaning and characteristic of accountancy and with characteristic of accounting principles and rules, which results from the Czech Accounting Act. The practical part is focused on analysis and evaluation of application of selected accounting principles and rules in concrete business company.