Účetní závěrka a výroční zpráva ve vybrané organizaci

Abstract

This bachelor thesis discusses topics of a final accounts and making of an annual report. In introduction of labor is outlined what is aim of it and what all will be include. The first chapter focuses on the final account. The final accounts is presented, are defined entities that compiled it, its types, extent and followed by a desription of each statements. These account statements include a balance sheet, statement of profit and loss, supplement, cash flow statement and summary of ganges in equity. Further is specified the consolidated final accounts with the consolidated account statements. The content of the second chapter is the annual report. It is defined what the annual report contains, who it writes and how i tis prepared. Another issue is the audit of final accounts and annual reports, focusing on who must verify audit and requirements of the audit itself. The third chapter is describing the financial statements, annual reports and audit in the company Bonar OJSC for accounting period 2009 and 2010, completed by the evaluation. Conclusion includes evaluation of the obtained results.