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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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Assessment of Inventory-taking in a Chosen Company
Daniová, Martina ; Lörinczová, Enikö (advisor) ; Stárová, Marta (referee)
This bachelor´s thesis is devoted to the inventory of a particular entity. The first part is focused on the definition of basic theoretical assumptions inventory. It contains default stocktaking definitions, legislation, course of particular phases and settlement of stocktaking differences. In the practical part are characterized elementary features of the company and is described the process of its stocktaking. In the final part of thesis, the company's inventory is evaluated on the basis of theoretical assumptions set out in the first part.
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Verification of the Correctness of the Procedure for Stocktaking and Inventory Stocks to Make a Plan for a Particular Business Entity
Váňová, Eliška ; Štáfek, Pavel (advisor) ; Šišková, Jitka (referee)
Bachelor thesis deals with the inventory of the chosen business entity, of its proces and then vertification correctness of the procedure. Object of thesis is verify the correctness of the procedure for stocktaking and propose solutions to any irregularities with the inventory process for a particular business entity.
The thesis is divided into two parts, into theoretical and practical parts, the theoretical part defines the basic concepts of inventory issues, such as species inventories, the inventory process and types of inventory. There is mentioned on the obligations of an entity in the process of inventory stocks. Furthermore, the theoretical part deals with legislation and interpretation of the inventory.
In the practical part is characterized by a business entity, which in this work is known as the company Alfa. It is characterized by historical development and defining the scope of business. This business entity has been selected for the description of a specific course of inventory, resulting in inventory result and subsequent evaluation of the accuracy of the inventory process inventories at selected business entity.
Conclusion the thesis describes the recommendations and suggestions for improving the process inventory within the next year in terms of accounting accuracy and prosperity of the company. Was found, the inventory of a business is not conducted in accordance with legislation and deficiencies are found during the inventory process inventory. They proposed recommendations, namely more frequent inventory stocks at least once a year, as stipulated by law. Furthermore, the proposal to introduce camera system into the store. The important part to avoid losses in the enterpriseis flawless inspection of goods. There should ensure that the store manager through training and supervision of staff. It is also necessary to introduce a log book in the company.
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Charakteristika finančního majetku
Erhartová, Jitka ; Procházka, David (advisor)
Práce podává podrobný popis jednotlivých složek finančního majetku a způsobu jeho zobrazení v účetnictví. S ohledem na dnešní dobu je zde dále zmíněn vliv elektronického bankovnictví na zobrazení finančních toků účetní jednotky. Práce je také doplněna průzkumem bankovního trhu s ohledem na náklady, které jsou spojeny s finančními operacemi.
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