Účetní uzávěrka a závěrka v ČR

This Bachelor's thesis titled "Closing the Books and Final Accounts in the Czech Republic" is divided into two parts. The first section of the theoretical part aims to clarify the process of accounting at the end of an accounting period and related activities. This part discusses the specific issues of closing the books; particularly, it describes in detail the activities of an accounting entity before properly closing the accounting process, such as inventory, closing the books and determining the income tax. Next, the second section of the theoretical part focuses on the main financial statements of final accounts, such as a balance sheet and an income statement. After reading this part, the reader should be able to understand the basic principles and processes of closing the books and financial reporting of legal entities. Last, the practical part of the thesis deals with final accounts of a specific company. This part concentrates on analysis of the company's financial statements, amount of the individual items and overall evaluation of the company's performance. The financial statements of this company's final accounts can be found in the attachment.