Analýza rezerv a opravných položek ve vybrané obchodní společnosti

Abstract

The bachelor's thesis "Analysis of reserves and adjustments in a selected business company" is focused on the evaluation of individual reserves and adjustments in a specific company BAGR s.r.o. In the theoretical part, individual concepts from the field of accounting, meaning, function and legal regulations are defined. In addition, basic terms in the area of reserves and adjustments, their breakdown, tax efficiency and accounting are defined here. The practical part deals with the application of theoretical knowledge to a specific company from practice, the evaluation of the obtained data and the proposal of changes.