Účetní závěrka a výroční zpráva společnosti Lékárna u nemocnice spol. s r.o.

Abstract

This bachelor thesis deals with the final accounts and making of an annual report. The work is divided into three main chapters. The first chapter focuses on the characteristics of the accounts and partial statements that constitute it. The first chapter focuses on the characteristics financial statements and partial statements that constitute it. It deals with both the content and requisites financial accounts and operations which precede it. Part of the chapter also deals with the consolidated financial statements. The second chapter is devoted to the annual report, but also focuses on the verification of the auditor, together with the financial statements. In the third section, these theoretical information are shown and explained in the financial statements actually existing society Lékárna u nemocnice Ltd. The conclusions include evaluation findings.