Analýza účetní závěrky zemědělské společnosti NETIS, a.s.

Abstract

The topic of this thesis is analysis of the final accounts in agricultural sector. NETIS, a.s. The main objective of thesis is the theoretical definition and the practical execution of analysis of final accounts of agriculatural company NETIS, a.s. for the period 2009 to 2011. Analysis of final accounts will be performed by the financial analysis. The theoretical part of the thesis is aimed on the meaning of final accounts – its statements. Attention is also paid to the annual report and audit because informations of the financial statements are one of the main sources for financial analysis. There is the presentation of final accounts of company NETIS, a.s. and analysis of its final accounts by absolute indicators, differential indicators and ratios in the practical part.