Účetní závěrka jako zdroj informací pro finanční analýzu podnikatelského subjektu

Abstract

The bachelor's thesis, "Financial Statement as a Source of Information for Financial Analysis of a Business Entity," deals with the financial analysis of selected companies. The theoretical part clarifies the basic principles of accounting. Then, the legislative basis of the accounting is established. Furthermore, the methodological part also describes the financial statements as a source of information for financial analysis. The methods of personal interview, theoretical definition of terms, and methods of description were used. The application and verification part of the bachelor's thesis launches with the representation of methods of distinctive features of the companies ALFA s.r. o. and ARCH s.r. o. in the selected period of 2011–2020. In the practical part, the financial analysis of ARCH company s.r.o. and ALFA company s.r.o. is done. The bachelor's thesis then subsequently compares the ratio indicators of both companies. Furthermore, the methods of synthesis, personal questioning, and practical application are used. The aim of this bachelor's thesis is to identify the differences in the results of the financial analysis of the company ARCH affected by its split in 2016.