Analýza a zhodnocení aplikace účetních zásad a principů ve vybrané obchodní společnosti

Abstract

This thesis focuses on the topic of general accounting policies and principles. The main objective of the thesis is to analyze and evaluate the application of accounting policies in a selected business company. In the theoretical part, the thesis devotes to the definition of the basic accounting concepts of business entities, basic law standards, accounting policies and principles and the internal control system in relation to internal company directives. This theoretical knowledge is applied and evaluated in the practical part in a selected private company. Another objective of the thesis is to focus on the new concept of accounting legislation between 2020–2030, especially on the new “Accounting bill” and what effects this concept could potentially have on the selected business company. The thesis also evaluates the internal control system, set up by the selected business company. In the conclusion, all findings are summarized and proposed changes are recommended, which will lead to a more faithful and honest presentation of the accounting of the selected business company.