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Accounting Directives for Company
Daňková, Alena ; Glozygová, Andrea (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the evaluation of the internal company directive of the unnamed company ZYX, a.s. The first part is focused on getting acquainted with the legal regulation of accounting, the creation of internal company directives, inventories, their valuation and accounting. The second part contains an introduction to the company and an evaluation of existing internal guidelines related to the issues addressed. The result of the work is the creation of a comprehensive internal inventory directive.
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Internal Accounting Directives for Corporations
Křápková, Adéla ; Ondrůšek, Vladislav (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of internal directive in the field ofinventory. The first part deals with the theoretical basis of internal directive, inventories and their registration, accounting, valuation, and closing operations. The second part analyzes the company and evaluates the current state of internal directive. The last part contains a comprehensive proposal for an internal inventory directive.
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Accounting Directives for Company
Machačová, Hana ; Ševčík, Jan (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company ITAB Shop Concept CZ, a.s. The first part is devoted on theoretical background of internal directives, accounting and inventory valuation and legislative bases governing the formal and concept aspects of these documents.. The second part contains a company introduction and evaluation of the existing guidelines. The last part contains draft of internal guideline dealing with comprehensive inventory valuation and accounting of stocks.
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Inventory analysis from an accounting perspective
FOŘTOVÁ, Tereza
The bachelor thesis deals with "Inventory analysis from an accounting point of view". The objective of the thesis is to define inventory, its qualification, analyze inventory in terms of possible valuation methods and accounting methods. Furthermore, it analyses the impact of inventories on the profit and loss and financial statements. In the practical part, the theoretical background is applied to a specific business entity. The enterprise that the thesis examines in terms of inventory analysis is 'XYZ s.r.o.'. This enterprise deals with the execution of complete deliveries of home appliances, including the creation of a project and technical preparation. The thesis first focuses on characteristics of business entity, how inventories are acquired in the enterprise and then how the enterprise accounts its inventories. The main part focuses on the valuation of inventories when they are removed from the enterprise. The method of valuation of inventories on removal using the moving average method will be compared with the weighted arithmetic periodic average method and the FIFO method for a selected type of inventories. The final part is focused on the discussion and evaluation of the information found in the practical part.
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Internal Accounting Directives for Corporations
Křápková, Adéla ; Ondrůšek, Vladislav (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of internal directive in the field ofinventory. The first part deals with the theoretical basis of internal directive, inventories and their registration, accounting, valuation, and closing operations. The second part analyzes the company and evaluates the current state of internal directive. The last part contains a comprehensive proposal for an internal inventory directive.
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Accounting Directives for Company
Daňková, Alena ; Glozygová, Andrea (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the evaluation of the internal company directive of the unnamed company ZYX, a.s. The first part is focused on getting acquainted with the legal regulation of accounting, the creation of internal company directives, inventories, their valuation and accounting. The second part contains an introduction to the company and an evaluation of existing internal guidelines related to the issues addressed. The result of the work is the creation of a comprehensive internal inventory directive.
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Accounting Directives for Company
Machačová, Hana ; Ševčík, Jan (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company ITAB Shop Concept CZ, a.s. The first part is devoted on theoretical background of internal directives, accounting and inventory valuation and legislative bases governing the formal and concept aspects of these documents.. The second part contains a company introduction and evaluation of the existing guidelines. The last part contains draft of internal guideline dealing with comprehensive inventory valuation and accounting of stocks.
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Evidence and inventory accounting in a selected company
REINOLDOVÁ, Monika
This bachelor thesis deals with the issue of the inventory in a chosen accounting entity which focuses on the production of different types of printed matter. Inventory forms a considerable part of the assets of any company, unfortunately, many people underestimate the importance of the inventory in a company. The aim of this work is to analyze and evaluate the valuation, evidence, and inventory accounting in the accounting entity and to present possible suggestions for improving the current state of inventory in the accounting entity. The thesis is divided into two parts. The first part of the thesis defines inventory, valuation of the inventory at acquisition and removal, inventory accounting in both A and B ways and inventory management and financial analysis from the area of corporate finance. The conclusion of theoretical part is briefly devoted to cost calculations in managerial accounting. The second part characterizes a particular accounting entity and represents inventory classification in the accounting entity. Next is realized analyze of methods of inventory valuation and possible valuation solutions are proposed. The following is a description of inventory evidence, the way of inventory accounting during the year and a different way of inventory accounting is proposed. In the field of corporate finance is externalized the analysis of the inventory management and financial analysis of inventory by ratios. The final part includes an analysis of the cost calculation of a particular product and a subsequent evaluation of the overall state of inventory in the accounting entity and the presentation of possible suggestions for improvement.
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Accounting and Stock Valuation in the Chosen Accounting Unit
ČUŽNOVÁ, Radka
The aim of this bachelor thesis is to find out what influences the profit and loss and how. This thesis is focused on the issue of stock in the accounting unit, its characteristics and the stock accounting, which has been updated by legislation in the year 2016. The stock is not classified only from the financal accounting point of view, but also from the point of view of management accounting for example stock valuation. Also from the point of view of corporate finance, where stock is used to solve the need of current assets which is important to ensure the fluency of production operations. Stock valuation and stock accounting is applied to a firm, which was founded as a security service. Until this day it has expanded into larger company which includes assembly and sheltered workshops, logistics and warehouses. The chosen company is horizontally analyzed. It means that book entries in financial statements are compared on the basis of annual changes. On the company is also used financial analysis of chosen indicators that are linked with stock. Both analyses are used on three-year period. Final part of this bachelor thesis is focused on stock-taking and discovered stocktaking differences.
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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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