Účetní uzávěrka a závěrka

The aim of this thesis is to provide a view on The Final Accounts as a system and to point out the requirements of The Closing Financial Statement in the Czech Republic. It also provides information about the adherence of legal obligation to publish The Closing Financial Statement by accounting entities. The theoretical part of the thesis is describing the necessary legislation which determines the subject and formal content of this part of accounting, which further continues with general and the most significant accounting principles. Following explanation of The Final Accounts as such is divided in two periods. The first period includes inventorying and equally important entering the closing operations into accounts. In the thesis is also described several of these closing operations showed on particular examples. The second period is concerned about finding out the profit before taxation, calculation of the income tax, following entering into accounts, the tax liability, and the final closure of used accounts. The fourth chapter of the theoretical part characterizes The Closing Financial Statement, its obligatory and optional accounting repots, explanation of the obligation to verify the accounting reports by auditor and the essential publishing of The Closing Financial Statements. In the final - practical part of the thesis, there will be introduced results of the empirical research of publishing or rather non-publishing The Closing Financial Statement by companies with the limited liability in the field area of this research - Prague 6, in 2010.