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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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Evaluation of inventory and its influence on the trading income
SEDLOŇOVÁ, Hana
The objective of my bachelor work was to assess the way of accounting and of valuation of inventory in a specific organization and their influence on the economic result. To carry out the analysis of the existing way of accounting and valuation in the organization and to compare it with other possible ways, to compare and assess the influence of individual methods on the economic result, to evaluate the result and to suggest suitable recommendations. Each of the possible accounting methods and of the valuation can influence the economic result either directly or indirectly. The economic result can be influenced by the directly chosen accounting method of the valuation, i.e. directly in the accounts of expenses and revenues. It might be however influenced indirectly, e.g. by the laboriousness of some of the applied methods, which could cause higher wage expenses. A change of the method can also affect the economic result in such a way that the change will be more demanding, more laborious and more expensive than the resulting effect. In the theoretical part I have described in detail the possible procedures of accounting and valuation of inventory, permitted by the legislation of the Czech Republic. In the practical part I have specified the accounting procedures and the valuation of inventory in our company. I have carried out the analysis of the existing procedures of accounting and valuation of inventory. Further I have analysed other possible methods. I have assessed the individual methods not only from the point of view of their direct influence on the economic result, but also their laboriousness and the administrative and economic demands. I have compared the results mutually. Based on those analyses I offered a recommendation, which would be, in my opinion, a benefit for our organization. First of all it would bring a lower laboriousness and less administrative demands. The actual direct influence on the economic result is not too significant, however the work simplification will bring an important effect to the organization. I recommended the change of accounting and of the inventory valuation. I believe that even the valuation of finished product stock would bring a benefit.
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Short-term assets accounting
TRILLSAMOVÁ, Andrea
The target of the bachelor´s work is the analysis of accounting and appreciation of current assets in specific accounting units. Next target is the comparison of current assets records in the trader shop and in the limited company. We distinguish the inventories, short-term receivables and short-term financial assets in current assets. The theoretical part of the work is given to the current assets dividing, accounting and appriciation. The practical part is given to the pragmatic solution of accounting in concrete accounting units and accounting programs Úcto and Money S3.
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Presentation of the Financial Statements in shareholders corporations
Mandryková, Lucie ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
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Inventory of assets
Fikejzová, Jana ; Rauš, Jiří (advisor)
The topic of my bachelor thesis is the inventory of assets, which is an essential part of the financial statements of each institution. In the first part I explain the theoretical approach of the inventory process, its types, stages, dates, determining the inventory committee and their responsibilities. The second part is an exact description of the inventory in a particular institution of the year 2008.
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Problems of inventory and their evaluation according to valid Czech legislation and IAS/IFRS
Nakládal, Lubomír ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma paper in detail describes inventory separately from aspect of Czech accounting legislation and international accounting standards IAS/IFRS. Attention is devoted to meaning, structure and contents of individual legal enactment, qualification and division of inventory, methods of accounting and publication and especially their evaluation. The objective of this thesis is comparison of Czech accounting legislation and IAS/IFRS to find out differences between Czech legislation and IAS/IFRS in qualification, accounting, publication and evaluation of inventory. All determined differences are summarized in closing parts of the work together with classification of individual legal enactment and recommendations for Czech accounting legislation about implementation of some useful elements from IAS/IFRS.
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