Analýza a zpracování dat pro sestavení konsolidované účetní závěrky holdingové skupiny podniků

In my bachelor thesis I deal with the data analysis and processing to draw up consolidated financial statements of holding company. The object of the bachelor thesis is the utilization of the Structured Query Language (SQL) as a tool of extracting data from relational databases. The main aim is to create SQL scripts, which could process data and on the basis of these data create reports, which could subsequently serve as data bases to draw up consolidated financial statements of company XY. The whole thesis is divided into two parts. In the theoretical part, the purpose is to provide the summary of the SQL, particularly that part of it which helps to query data. This part is called the statement SELECT. On simple examples the procedure of extracting desired data outputs is explained using this statement. This description of the SQL can be used and applied on relational databases in business practice. This problem is dealt with in the practical part. Here I first describe business database and structure of its tables from which the desired data are extracted. Then I define the data requirements to consolidated financial statements, and in the end I create SQL scripts.