Účetní závěrka ve společnosti s ručením omezeným

Abstract

The goal of my diploma thesis is to define the contents of financial statements in a company limited, as well as to design a methodology for its preparation. I am particularly focused on a preparation of financial statements in EUREX MEDICA, spol. s r.o., where I work as a senior accountant. It is a stock company oriented primarily to the purchase and sale of medical material and devices. First part provides definition of terms commonly appeared in accounting and used for financial statement preparation, such as significance, range, internal guidelines, mandatory requirements for financial statements, such as balance sheet, profit and loss statement, appendix, annual report contents, financial statement disclosure requirements and auditor’s review. Second part of the thesis is designed to the preparation of financial statements, describing the asset and liability reconciliation, posting of exchange rate difference, prepaid expenses and accrued revenues, accrued expenses and deferred revenues, final transactions in inventories, depreciations, adjustment creation, receivable depreciations, provision creation, deferred tax calculation, closing books of accounts and profit/loss transformation to the income tax base. Final part provides more detailed characteristics of EUREX MEDICA, spol. s r.o., its internal guidelines, assets and liabilities, with further focus on accounting operations within annual final accounts. Based on the results from that all accounting operations, I have prepared the following documents: Legal Entity Income Tax Return, Profit and Loss Statement, Balance Sheet, Appendices to the Financial Statements, Annual Report and Related Party Disclosure.