Účetní závěrka a význam závěrkových operací

Abstract

This bachelor thesis entitled "Financial Statements and Purpose of Final Accounting Operations" is focused on the importance of financial statements, an individual final accounting operations and financial statements of the selected entity. In the first two parts are analyzed accumulated theoretical knowledge on financial statements, formal and content of all financial statements, but also legislation on this issue. Another part of the bachelor thesis deals with a practical demonstration of the financial statements of a municipality, which belongs to the selected entity.