The Questions of Final Accounts and Statement of Balances in an Energy Company

The topic of graduation thesis is {\clqq}The Questions of Final Accounts and Statement of Balances in an Energy Company``. The idea of this graduation thesis is a representation of process of the final accounts and statement of balances in concrete company and adjustment of process of the change of conjectural items of assets. The graduation thesis has two parts. First part defined the basic concepts which are included in the final accounts and in the statement of balances. I pursue an individual preparation work in the statement of balances for instance, a stock taking, accounting of resources, rectifying items, reserves, time resolution of cost and revenues, conjectural items of assets etc. Further there it is dealt with statement of balances which represent balance, profit and loss statement, supplement, eventually a statement about cash flows and an overview of changes in the shareholders´ capital and include audit of the statement of balances. The second part of graduation thesis describes a process of the change of conjectural items of assets - especially not invoiced energy - and 2008 final account and statement of balances in the Energy Company E.ON Ditribuce, a.s