Closing of accounting and financial statement

This bachelor's thesis focuses on the issue of financial statement and closing of accounting in selected company. This thesis characterizes the selected company and introduces the reader to the procedures of individual activities in the process of closing of accounting and to the procedures of processing documents for financial statements that take place there and is interested in the processing of financial statement. The aim of the thesis is to evaluate the work procedures related to the closing of accounting and the processing of the financial statement. Furthermore, the thesis deals with the issue of compiling documents related to financial statements, especially balance sheet, profit and loss statement and annex according to Czech accounting regulations. Data for the practical part of the work were obtained directly in the selected company in the form of personal interviews