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National Repository of Grey Literature

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Oceňování a účtování zásob Součková, Kamila ; Nováčková, Zdenka (advisor) Práce zaměřena na problematiku účtování a oceňování zásob. Vysvětleny druhy a základní pojmy zásob. Charakteristika způsobů účtování zásob, průběžný a periodický. Objasněny techniky oceňování zásob, pořizovací cena, reprodukční pořizovací cena, vlastní náklady, LIFO, FIFO, vážený aritmetický průměr, pevné ceny s odchylkami. Popsány zvláštní případy účtování zásob: reklamace, nevyfakturované zásilky, zásoby na cestě, zásoby v celních skladech. Charakteristika inventur a inventarizací, postupy účtování inventarizačních rozdílů. Výskyt položek zásob v účetních výkazech a jejich použití při výpočtech ekonomických ukazatelů. Detailed record

National Repository of Grey Literature : 11 records found   11 - 11  jump to record:

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