Časové rozlišení nákladů a výnosů ve výrobním podniku

Abstract

Bachelor thesis is devoted to the deferral of costs and revenues. In the first part we are defined and distributed income and expenses according to various criteria. It also describes the difference between costs and revenues and legislation accruals. The second section describes the types of accruals shows are examples and illustrate various accounting transactions on those accounts. In the shird part, I analyzed various accounting transactions of the company and assess their impact on the financial statement of the company.