This bachelor’s thesis is focused on the system of recording and processing of acoustics signals called Ambisonics. It describes single sections of this system in the chain of acoustic signal processing. At most it is aimed at the B-format technology as the main ambisonic instrument, its encoding from the signals recorded with the special microphone capsule of the soundfield type or with help of encoding equations and its decoding into single speaker channels of various speaker arrays. The UHJ transmission format is also mentioned. The application B-format Decoder was created in the MATLAB programming environment. It consists of several functions and has friendly user interface, which provides the processing and decoding of B-format compone...