Účetní výkazy a účetní závěrka

Abstract

The aim of this bachelor thesis is the assessment of the quality and reliability of the overall statements for Final accounts and present a global overview of the Statement of finances and Statement of balances, which constitutes final procedures in an accounting unit at the end of every accounting Period. The work is divided in to three main sections. The first part focuses on the theoretical Knowledge. The second part provides the creation of the particular final accounts. The process of accounting operations at the end of fiscal period is summarized and evaluated in the final part.