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Subject and didactic analysis of subject matter about basic stock accounting
Chlumská, Hana ; Fišerová, Marie (advisor) ; Večerník, Jakub (referee)
This bachelor thesis is focused on subject and didactic analysis of subject matter about basic stock accounting in the first concentric circle of accounting as the school subject at business high schools. The thesis is divided into two parts, theoretical and practical. The former is focused primarily on accounting teaching method itself. It includes legislative framework, which is used during the teaching of accounting, then organization of the subject matter together with didactic principles and didactic aids. The latter provides didactic analysis of subject matter about basic stock accounting. It includes also some recommendations about how to proceed the interpretation of a certain topic through the use of different charts, table and exercises, that are given to students.
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Účtování zásob ve vybrané účetní jednotce
Hájková, Marcela
Hájková, M. Inventory accounting in the selected accounting unit. Bachelor thesis. Brno: Mendel University, 2015. Bachelor thesis is focused on inventory accounting in the selected entity. It is a company which manufactures candles. Material and products are valued by arithmetic average periodic in the entity and this thesis shows how the status has changed, if an entity such inventory are valued by other methods of expenditure. Then the valuation methods are compared and there is presented their impact on the economical result and on the basis conclusions are formed.
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Účtování zásob ve vybrané účetní jednotce
Jedličková, Marie
This bachelor thesis deals with the accounting and valuation of stocks in the selected entity. This thesis is divided into two parts. The theoretical part includes theoretical definitions. In the practical part the analysis of the current methods of accounting in the selected entity is performed and furthermore the valuation methods of stocks are compared in terms of their impact on the economical result. Further there are proposed modifications in internal accounting guideline concerning the stocks of the entity.
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Problematika zásob v obchodním podniku
Kubánková, Lenka ; Janhubová, Jaroslava (advisor)
Tato práce se zabývá problematikou zásob a to zejména v obchodním podniku. Nejdříve jsou vysvětleny základní pojmy. Poté se zaměřuje na oceňování zásob při jejich pořízení i úbytku. Hlavním tématem práce je samotné účtování zásob v různých situacích, které mohou v obchodním podniku nastat. Vysvětlena je zde potom i inventarizace. Práce obsahuje i praktickou část, ve které jsou dříve vysvětlené postupy sledovány v reálném podniku.
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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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Inventory bookkeeping in a selected manufacturing firm in field of electrotechnics, comparison of bookkeeping with similar company of german provenance
VOMÁČKOVÁ, Eva
A topic of my graduation theses is "Inventory bookkeeping in a selected manufacturing firm in field of electrotechnics, comparison of bookkeeping with similar company of german provenance". An aim of this graduation theses is to analyse the system of inventory bookkeeping in the manufacturing firm and to compare it with inventory bookkeping in similar companies in the Czech Republic and Germany. The main attention in practical part is dedicated to the method and the procedure of inventory bookkeeping in a given company. I analyse the acquisition of inventory from the Czech Republic and from Germany, its entry in a stock, delivery ex stock, sale of inventory in the Czech Republic and in Germany and I refer to bookkeeping in a given accounting entity. The accounting entity keeps accounts of inventory according to the valid regulations, nevertheless I found some bookkeeping operations, which could be solved in a different way. The partial aim of my graduation theses is to point out to different method of inventory bookkeeping in the Czech Republic and in Germany and currently introduce the bookkeeping words of art in german language. By the comparison of inventory bookkeeping according to german and czech bookkeeping I found many agreements, but I made out some more or less substantial differences. The graduation theses confirms that the bookeeping in the Czech Republic is mounting to the bookkeeping in Germany. This arises from performed comparison of accounting procedure by inventory bookkeeping in the Czech Republic and in Germany. Considering the development of international bookkeeping harmonization we can say, that the czech and german bookkeeping will develop in the same way and they will mount to each other.
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