Závěrka v obchodní společnosti

Abstract

This thesis „The Financial Statement in the Company” deals with the process of the financial statement at the company Czech Etimex Ldt. and its parts that are necessary for its creation. The first part of my work describes the theoretical definition of the financial statements and closing of books in accordance with the valid legislation of the Czech Republic. There are defined single steps of the financial statements together with the description of sheets. In the next section of my work is described practical illustration of the statements of the company Czech Etimex Ldt., including the description and processing of statements of the company. The economy and the current state of the company are illustrated by indicators of financial analysis with a conclusion of the company.