Účetní výkazy jako základna pro finanční analýzu

Abstract

Bachelor thesis is focused on substance and subject of accounting, including accounting principles that have a significant role in Czech accounting legislation. It is also focused on formal structure, ethics and users of financial statements such as balance sheet, profit and loss statement and statement of cash flows, which are essentials inputs for financial analysis. Subsequently is explained a specific primary method of financial analysis – a method of financial ratios, including indicators of leverage, profitability, activity and liquidity. In the last part is made financial analysis and assessment of the financial situation of the selected company for the reference period using the financial ratios, including a comparison with the industry.