Analýza účetní závěrky společnosti s ručením omezeným

Abstract

The final accounts are a public accounting document, consisting of several financial statements and provide information on the status of the entity. Only after the financial statements are the accounts of the unit complete. To assess the results achieved in the past and present, and foresight are used financial analysis. The source of information for the calculation of the financial analysis is primarily data from financial accounting. Using financial analysis, an entity comes to certain conclusions about the economic and financial situation and on this basis made appropriate decisions. The aim of this final work is to prepare and analyze financial statements to evaluate the selected companies engaged in trading of construction materials. Financial analysis is conducted for the period 2005 – 2009. Data for calculations are taken from the company accounts for each period. The final work is divided into theoretical and practical. The theoretical parts are characterized by individual financial statements and financial analysis. The methods of financial analysis are further defined by elementary methods, namely indicators of absolute and ratio analysis. In the practical part the financial analysis of specific business and the results are evaluated.