Zhodnocení systému tvorby rezerv a opravných položek ve vybrané obchodní společnosti

Abstract

This thesis deals with the significance and creation of reserves and adjustments in accounting. The aim of the thesis is to analyze the types of reserves and adjustments, the methodology of their creation and accounting, including the impact on the financial management of the company, and further, to apply the given theories in the conditions of the selected company. In the conclusion of the thesis, the importance of the reserve and adjustments creation in the accounting of the Pars nova a.s. business company is evaluated.