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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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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Ways of stock evaluating and its influence on management result
 HAVLÍKOVÁ, Jana
Stocks are the important components of short-term assests. It is a case of such components of assets where single tax consumption during production process is. Stocks include material, products, goods etc. There are two ways of stocks records all accounting entity can be used apart from audit duties. There are A, B ways of stocks record. Evaluating of stocks is the important component for the company. There are ways of stocks evaluating belong the method of weighed aritmetical mean variable, method FIFO and the method of fixed stock price. Individual techniques of stocks evaluating have different influence on management result. The significant criterion in the selection is mainly practicality and propriety of techniques evaluating. This criterion influences above all the size of accounting entity and stocks quantily. One of the main aims of the company are the lowest material costs result in lower selling price. All the same time the company tends to the lowest tax basis. On the contrary the highest material costs help this process.
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