Ing. Kateřina Bajerová

Master's thesis

Účetní metoda tvorby rezerv a opravných položek a jejich dopad do ekonomiky firmy

Accounting method of reserve and rectifying item creation and its impact on the firm economy
Abstract:
Diplomová práce řeší problematiku tvorby vnitřního předpisu a účtování rezerv a opravných položek konkrétní firmy v roce 2007, 2008, 2009. Obsahuje možné tituly pro vznik těchto položek a popis postupu při jejich uplatnění.
Abstract:
This diploma thesis solves internal rules creation and reserve and rectifying items accounting of a concrete firm in the years 2007, 2008, 2009. It contains possible titles for the formation of the items and it describes their realisation procedure.
 
 
Language used: Czech
Date on which the thesis was submitted / produced: 27. 5. 2009

Thesis defence

  • Date of defence: 25. 5. 2009
  • Supervisor: Ing. Hana Hořická
  • Reader: prof. Ing. Josef Hruška, CSc.

Citation record

Full text of thesis

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Institution archiving the thesis and making it accessible: Akademie Sting

Sting academy

Master programme / field:
Economy and Management / Business Economy and Management