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Inventories in accounting of companies
Šejvlová, Aneta ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis deals with the issue of inventories in companies. The thesis describes inventories according to the current and amended legislation in the Czech Republic. Subsequently, the thesis describes accounting operations, activities and processes associated with inventories in practice. Focusing on two companies characterized by their cooperation, but different in their activities, the thesis analyzes the chosen fields of inventories and related activities, including the specifics resulting from mutual cooperation.
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Inventories in the distribution company
Pecáková, Pavla ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The thesis deals with the issue of stocks in companies engaged in commercial activities. The aim of the thesis is in the first instance describe theoretically the reserves from the perspective of Czech accounting standards and International accounting standards and their accounting treatment under Czech law. Next, the thesis describe the activities associated with supplies in practice. In the second part, all these activities are evaluated on a concrete example of a company that deals with the distribution of semiconductors, passive and electromechanical components and integrated techniques. With regards to the activity of the analyze company, the thesis presents selected specifics that are associated with areas of inventory.
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Inventories according to Czech and international rules
Šlepecká, Alexandra ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Diploma thesis focuses on problematic of inventories from two points of views. First one is focused on Czech Accounting Legislation (CAL) whereas second one is focused on International Financial Accounting Standards (IFRS). Diploma thesis consists of many examples to acquaint readers with given topic. Attention is given to definitions, characteristics of inventories, inventories under CAL and IFRS, evidence of inventories and techniques of inventories valuation.
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