Analýza aplikace účetních principů a zásad v účetnictví podnikatelských subjektů

Abstract

The theme of this diploma thesis is the analysis of the application of accounting principles and rules in the accounting of business entities. The aim of the diploma thesis is to characterize the theoretical part of accounting, to describe its development, to compare accounting systems, and above all to focus on the description of important accounting principles and rules. The practical part analyses the accounting principles and rules on fictitious case studies. After the introduction, the second chapter focuses on accounting characteristics, description of accounting development and contents of financial statements. Furthermore, the chapter describes and compares international financial reporting and at the end of the chapter describes and evaluates the preparation of new accounting legislation. The third chapter is devoted to describing theory of accounting principles and rules, evaluating the impact of the Covid-19 pandemic on accounting and the final chapter is focused on the comparison of creative accounting and accounting fraud. The fourth chapter is devoted to the analysis of accounting principles and rules on practical examples and further analyses the accounting cases arising in connection with the Covid-19 pandemic.