Browsing by Author "Králová, Zdeňka"
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- ItemÚčetnictví jako zdroj informací pro zřízení podnikuKrálová, Zdeňka
- ItemZásada opatrnosti a zásada oceňování majetku a závazků jako součást obecných účetních zásad(Technická Univerzita v Liberci, 2006) Králová, Zdeňka; Hasprová, OlgaThis diploma work deals with general accounting principles, with their origin in context with accounting development and practical utilization. It analyzes precautionary principle and principle of evaluation of assets and liabilities. Firs chapter is attended to origin and development of acounting. Accounting is steadily developing and there is effort to bring it in harmony, both in individual municipality and globally. To the harmonization is related an effort to unify accounting. One of the things that help to unify are generally accepted accounting principles. Second chapter analyzes the precautionary principle. There are analyzed individual elements that lead to practical use (provisions, reserves, accrued and prepaid revenue and expenses). Third chapter explains the principle and importance of assets and labilities evaluation. Then it contains basic principles and metods of evaluation and extimation of their utilization merit. Fourth chapter introduces company Tyco Electronics EC. In fifth and sixth chapter is described practical utilization of analyzed principles in this company.