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Deficits and damages in the accounting and tax background in the selected retail, their management options
HRADILOVÁ, Jana
The theme of my work is "Deficits and damages in the accounting and tax background in the selected retail, their management options." The aim of my work is to develop standards for the selected type of retail and possibilities of their use in specific conditions. In the theoretical part of the basic concepts are defined on the stocks in the retail and records, inventory, deficits, damages and natural decrease and reasons for their emergence and subsequent definition of deficits and damages from the accounting and tax perspective, legislation and regulations. In the practical part of the first chapter described the survey, evaluation and management agenda deficits, damages and natural decrease. The following chapter deals with the creation process for calculating and determining the subsequent percentage of withdrawals and natural decrease standards for specific retail. This chapter ends with discussions use these standards in practice.

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