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Inventories, and view their accounts according to IFRS and the CAS
Javůrek, Martin ; Procházka, David (advisor) ; Cardová, Zdenka (referee)
The subject of the diploma thesis: "Inventories, and view their accounts according to IFRS and the Czech accounting standards" is to point out specific definitions and reporting of inventory according to Czech accounting legislation and International Financial Reporting Standards. The first part is focused on the general definition of inventory. The following specifications and inventory records in accordance with Czech and international legislation and theoretical examples of terminating focused on the issue of valuation of inventories, reporting changes in inventory and utility costs and species classification. The second part contains a practical study of inventory accounting in a particular company.
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Problems of inventory with in light of Czech accounting recipes and international standards with enlargement about audit given to areas
Dobrovolná, Jana ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
Thesis deal with problems of inventories with from two different looks, namely in light of Czech accounting recipes and International Financial Reporting Standards IAS/IFRS, including the completion of the audit inventories. Attention is devoted to the status of stocks owned enterprise, the definition of the term, the fundamental characteristics of stock, Czech legislative adjustments, and adjustments according to IAS/IFRS, inventory systems, methods and techniques of valuation, audit procedures and specific audit procedures of supplies.
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Retail Accounting Dealing With Sale Groceries and Producing Delicatessen
NOVÁČKOVÁ, Alena
Bachelor thesis is focused on retail accounting specificity concerning sale groceries and producing delicatessen. The aim of this work is the identification of specificity which defines mainly expiration date, which shows stocks accounting, problem of stocks record and tax problems. Theoretical part deals with the accounting history and present time, its gist and functions, with stocks recording which is very demanding and useful. There are various ways of stocks accounting, acquisition and evaluation. Practical part is aimed at particular retail accounting, its description, processing system of accounting long term property and stocks. Stocks include great part of this thesis, because its record is demanding and needed. In retail with grocery specialties, big range and high turnover of goods are essentials exact and simple stocks recording. By delicatessen production the producer guarantees specifics of groceries mostly 24 hours. It means that all of production must be dispatched in the same day. If not it can get to big losses which decrease profit. The internal part of business is stocks recording. By stock recording a method which does not depend on turnover and assortment of store items should be used. The great part of stock recording forms goods overevaluation, in case, expiration date finish off.
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Inventory appreciation and its impacts
PEŠKOVÁ, Vendula
Inventories are considered a very important item of assets, especially for business and manufacturing concerns. They are short-term assets with the durability shorter than 1 year. In the theoretical section an essential part is devoted to terms related especially to inventories and evaluation methods. The practical section is focused on application of the inventory evaluation method within a specific company and further on analysis and conclusion of certain results.
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Audit of inventories
Mikulů, Petra ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.
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Problems of inventories in the real production company
Vladeková, Helena ; Janhubová, Jaroslava (advisor) ; Müllerová, Libuše (referee)
Thesis covers problems related to the reporting of the inventories. Problematic areas are sold according to the effective Czech accounting legislation and based on the international accounting standards IFRS and US GAAP. Theoretical findings are compared with the accounting policies of the Czech production company. Attention is paid primarily on the influence of the estimation and the manner of the reporting of the inventories upon the financial statements.
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Valuation of selected part of assets
Mináriková, Eliška ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Diploma thesis "Valuation of selected part of assets" deals with problems with valuation of non-current tangible property and inventories by International Financial Reporting Standards (IFRS) in comparison with Czech directives. Firstly will be described basic valuation techniques used by the IFRS and also by Czech directives. Secondly will be explained valuating models separately. Problems with valuation of non-current tangible property and inventories by IFRS and by Czech directives are discussed in last two parts. Discovered findings are compared in conclusion of that part. Diploma thesis is also covered by illustrative examples.
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Management of the Floating Capital of a Firm
Kalkusová, Lenka ; Pevná, Jana (advisor) ; Kadlec, Otto (referee)
Thesis deals with the characteristic of current assets, its structure and the overall need in the enterprise. Ownership structure is not from the perspective of management as problematic, but the creation of financial structure is not so easy. Therefore, the thesis deals with the various components of current assets such as inventories, receivables and cash resources and their management. The practical part is aimed at analyzing the effectiveness of the management of current assets in Tradeko, Ltd., where at the conclusion are summarized the results of analysis.
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Inventories
Kružíková, Veronika ; Marhounová, Jaroslava (advisor)
My bachelor thesis deals with theme inventories. Contains of their limiting, kinds, means of accounting. Of course the evaluation of supplies could not be left out. That is why one part is dedicated to the means of evaluation, decrease of inventories and their advantages or disadvantages. My work is also focused on special accounting of inventories as claim, deficiency, excess, goods in way, activation, discounts.
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