Vliv účetních operací na hodnocení finančního zdraví podniku

Abstract

The ultimate goal of this work is to determine the impact of particular accounting operations on the financial situation of a given firm. Theoretical part is covered by the first two chapters. First chapter deals with financial statements that are necessary for determination of financial analysis, such as balance sheet, profit and loss account, and cash flow. The chapter also describes how these statements are prepared and what information they contain. Second chapter deals with individual methods in which financial analysis is conducted, with indicators of financial analysis and ways of their determination. Practical part of this work describes what impact individual accounting operations have on the financial analysis of Lachema Ltd. In conclusion we learn that it is not only important to form reserves that are in turn increasing the costs at the time of their formation, but also that it is important to determine whether these reserves were used and whether they increased the profits of a firm. An important item in the books is depreciation and its use – in comparison with the real depreciation of assets. Also asset provision should correspond with the real value – assets should not be overvalued or underestimated. The results of financial analysis could be also influenced by the numerous things: a way in which merchandise and inventory on stock are accounted for and used, a way in which the assets are financed, and a way in which other assets and liabilities are entered into the financial analysis.