The financial statements in the joint stock company

The aim of this thesis is to describe the process of financial statements in the joint stock company in terms of Czech legislation. The thesis is divided into two parts, a theoretical part discusses the operations preceding the closing of accounting books, the closing ledger accounts and financial statements with focus on respecting the true and fair view of the company and subsequent accounting duties related to financial statements. The practical part follows analysing the steps of the financial statements of particular joint stock company. The whole text is based on real data and demonstrates some situations characterised in the theoretical part