Prośba o sprawdzenie
Selection of thesis topic was not an easy choice for me. But he was much simpler than choosing a university, but more difficult than the choice of promoter. Chosing a direction of study, I hesitated between the accountancy and pedagogy however, due to the fact that I graduated economics school I decided to study accountancy. Although I must admit I still think about pedagogy. It was nice to someday teach at the school for example economics. As for the choice of the promoter's not had long to think of people who have to choose without long deliberation I chose Dr. Christine Mause. Chosing a topic of thesis, I was wondering whether to deal with the financial statements, clearing costs and financial results. However, using the help promoter I was choosing topic financial statements to be exact profit and loss account. In my thesis I doing his the financial analysis, based on reports of Polish XYZ. XYZ I chosen due to the fact that for nearly two years I am working in this company. In my job I supports customer on helpline and the handling of complaints by analyzing the report of the company I wanted to know her a little from the other side, in this case from the side of finance.
The hardest thing for me in thesis is the actual writing, the idea is to motivate yourself and start writing. For me it is really difficult, if after 10 hours of mental work at the computer, and customer service I have to sit at home again at the computer and write. Difficult it was also to collect materials. Many weeks I spent on searching for books and I was wondering out exactly what information should be included in the thesis. After several visits to the library, I managed to gather all the material. The first element, for which I took was to create a table of contents.
My thesis consists of three chapters. In the first chapter I am describing the information value of profit and loss account. I show its essence, what accounting rules are incorporated in them and the form and method of perform. I also describe all the elements and segments of the profit and loss account. Profit and loss account shows the achievements of an individual in a given period. It contains important information about the profitability of the unit. Its essence is opposed to revenue (and profits extraordinary) with different activities commensurate with their costs (and extraordinary losses), obtaining as a result of the financial result (profit or loss) before taxes, that adjusted for the mandatory reduction of gross profit (ie income tax) allows for the amount of profit for the period.
In the second chapter I describing financial analysis of profit and loss account. I show the essence of financial analysis, accurately present the types: an analysis of vertical, horizontal, indicator and profitability. Analysis profit and loss account gives a general idea of the company's financial situation and the trends and directions in which it develops and allows you to obtain detailed information about the causes of observed events, and to investigate the company's financial condition. The information that we receive on the basis of profit and loss account are used primarily to assess the prospects for the future.
The last chapter I lean on a report of Polish XYZ , exactly on the profit and loss for the period from 1 January 2010 to 31 December 2010, showing a profit of 108 million zlotys. I presented here the characteristic of the surveyed companies and has compiled a detailed analysis of the profit and loss account together with an analysis of profitability.
I hope that my work will appeal promoter and the whole commission, and that I finish GWSB with good evaluation. While admit that the way to the end I'm not going to part with this school, because on this school I would like to get master's degree in accounting.