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Stock records in different accounting programme
MARKOVÁ, Veronika
The aim of bachelor thesis was to compare the records held by the various accounting programs. Identify the differences between the selected programs to determine their advantages and disadvantages. It was therefore essential to examine the selected programs and learn how to treat them with users manuals. Then it was necessary to find out what the selected entity from the program requires.
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Stock recording and related problems in a selected company dealing with food production
WERTHEIMOVÁ, Marie
The diploma thesis titled ``Stock recording and related problems in a selected company dealing with food production{\crq}q analyses the recording, pricing and accounting of stock. The first part of the thesis defines stock and deals with the stock pricing and posting, stocktaking process, mistakes in the stock recording and posting, which can occur in the practice, and it also compares selected sections of stock recording with the International Accounting Standards (IAS/IFRS). The second part of the thesis deals with a particular company and describes its accounting processes. Its stock circulation is demonstrated with a selected sample of purchased goods (material) and a product. The final part of the thesis identifies existing and possible problems related to the stock recording in the company and proposes possible solutions.
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Inventory appreciation and its impacts
PEŠKOVÁ, Vendula
Inventories are considered a very important item of assets, especially for business and manufacturing concerns. They are short-term assets with the durability shorter than 1 year. In the theoretical section an essential part is devoted to terms related especially to inventories and evaluation methods. The practical section is focused on application of the inventory evaluation method within a specific company and further on analysis and conclusion of certain results.
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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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