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This thesis deals with accounting and reporting of selected operations in Equity. The object of interest are three balance sheet items: Reserve fund, Advance for a profit share and Other profit and loss of previous years. The theoretical part is focused on general characteristic of Equity, its basic items and structure of related Financial statements. The indispensable component of this part is also more detailed specification of these three items. Attention is mainly focused to the payments and settlement of advances for a profit share, or accounting view corrections of mistakes from previous years and changes in accounting methods. The practical part is focused on an analysis of the annual reports of the capital companies in 2013-2015. The result is the evaluation of the frequency of occurrence, the use and justification of the analysed items in the annual reports of the companies.

This Master's thesis analyses the equity of companies, especially the non-monetary deposits into equity. The goal of the thesis is to describe the equity from the terms of harmonization of European Union and from the terms of Czech legislation, i.e. Commercial Code, Accounting Act and the related regulations. Non-monetary deposits are described in more detail in the terms of Czech law.

This thesis describes the accounting's and auditing's systems in Vietnam. The Vietnamese regulations and legilations are particularly emphased in great details as the important components of the accounting and auditing systems. On the other hand, it, also, focuses on the financial statements for the business and its audit as well as the struture of equity and types of investments for allied companies.

Firm creates equity capital while commencing activity, in the future monitors its sufficiency, takes measures to maintain and increase its size. Operation of the business and its further development can be realized only in case of rational management of capital. Business results depend on the existence and effectiveness of the use of financial resources. The equity created in the beginning of establishing business allows you to organize the production process and make a profit. Profit growth and therefore increase the company's capital while maintaining liquidity and solvency allows you to secure financial stability in terms of changing internal and external environment.

This Bachelor thesis deals with changes of equity from decision of holders. At the first it limits concepts of equity and basic capital. Consequently it targets the increase and decrease of basic capital including examples for understanding of posting these problems. The next part of this Bachelor thesis presents capital funds and their using like payment of a loss of company. Next is part about net income and its utilization. This part includes two judicatives of Supreme Court. At the end of this Bachelor thesis is mentioned example from practices about redemption of outbound stockholder and the following effect of this departure on the company.

This thesis deals with the shareholders' capital from the perspective of two pieces of legislation - Czech and European. The main documents on which the work draws the Czech Commercial Code and the Second European Directive. It is these two standards work compares. Firstly, it deals with the differences in these two standards of shareholders' capital and are subsequently displayed to the shareholders' capital transaction in accordance with Czech legislation.

This thesis is focused on shareholder's equity of joint stock company in accordance with the relevant valid legislation. At first it shortly deals with the key features of joint stock company, its establishment and its later formation. Emphasis is placed particularly on the analysis of individual components of shareholder's equity in compliance with the balance sheet items, the mutual relations between them and on ways of reducing and raising authorized capital. The last part presents connection between the issue of deferred tax and joint stock company equity. Direct effect of deferred tax on equity is explained in terms of the first recognition of deferred tax following the introduction of Czech Accounting Standard for Businesses No. 003 and non-monetary contributions to the joint stock company.

The main subject of the Bachelor thesis is the Equity of capital companies. It contains of theoretical and practical sections including accounting point of view. The analysis of Equity division based on annual reports is the target of the Bachelor thesis.

The Bachelor thesis deals with the problem of an influence of buried reserves on a shareholders' capital. First of all it describes the shareholders'capital and its components. Afterwards it reports the substance of buried reserves, the stadium of its turnover and especially differences of an acounting and a real shareholders'capital, which originate just from the influence of buried reserves in a company. By means of particular examples this thesis practically illustrates some posibilities of origin, maintainance and downfall of different kinds of buried reserves.

Bachelor thesis is about nonmonetary investments into sharehldre equity. It consists of four main parts. First part are definitions of main terms, which are related to nonmonetary investments. Second is about particular nonmonetary investment, what could be nonmonetary investment. Third part shows examplary each nonmonetary invesment and its picture in accounting. Last part contains the practical example of nonmonetary investment, where is as a nonmonetary investment the part of enterprise.

The aim of the bachelor thesis is to compare accounting principles in the Czech and Slovak Republic, to point differences out and to make comments on the findings. The author has found differences between accounting principles of countries compared. A few differences among particular types of entities are described also. For example, cupital reserve of joint stock company in Slovak Republic is created when the company is founded while in the Czech Republic the capital reserve must be created after a company has achieved a profit.

This thesis deals with the equity and the impacts of proprietors' decisions on the amount and the structure of the equity. At first there are mentioned brief characteristics of legal entities. Subsequent chapters are dedicated to the description of components of equity. Capital stock and ways how to increase or decrease it get big attention, too. I also mention capital funds and funds created from net profit. Then I focus on profit and loss from previous years and net income. Last part is concerned with the statement of changes in equity, which is a voluntary part of final accounts.