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Accounting Directives for Company
Kadlecová, Lenka ; Andrýsek,, Leoš (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of an internal company directive in the field of inventory for the company E-TECHNIK s. r. o. The first part contains the definition of the theoretical basis of internal company directives, their division and relevant legal regulations, and inventory, their valuation, accounting and stock-taking. The second part is dedicated to the introduction and evaluation of the current state of the company together with the financial analysis. The last part presents a comprehensive proposal for an internal company directive regarding the issue of inventory.
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Inventories in a Company
SICHINGEROVÁ, Helena
The bachelor's thesis deals with the analysis of stocks, their valuation, stock records, inventory, financial analysis of stocks and accounting of stocks. Information processing was carried out using several methods - guided interview, observation, description, comparison, analysis, and synthesis. These methods were used in the selected accounting unit, which is divided into five divisions. The bachelor thesis is focused on one division. Both internal and external company (division) materials were used for the practical part of the work. Partial results were presented in tables and graphically expressed. A calculation of inventory valuation in the division was carried out using the applied fixed price method with deviation, further weighted arithmetic average variable and the FIFO method. Subsequently, an analysis of the stock records, the entire inventory process and inventory accounting in the selected division was carried out. The division was also evaluated from the point of view of the company's finances, using ratio indicators of inventory turnover and inventory turnover time.
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Accounting Directives for Company
Daňková, Alena ; Glozygová, Andrea (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the evaluation of the internal company directive of the unnamed company ZYX, a.s. The first part is focused on getting acquainted with the legal regulation of accounting, the creation of internal company directives, inventories, their valuation and accounting. The second part contains an introduction to the company and an evaluation of existing internal guidelines related to the issues addressed. The result of the work is the creation of a comprehensive internal inventory directive.
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Internal Accounting Directives for Corporations
Křápková, Adéla ; Ondrůšek, Vladislav (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of internal directive in the field ofinventory. The first part deals with the theoretical basis of internal directive, inventories and their registration, accounting, valuation, and closing operations. The second part analyzes the company and evaluates the current state of internal directive. The last part contains a comprehensive proposal for an internal inventory directive.
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Internal Accounting Directives for Corporations
Luskačová, Barbora ; Průša, Jiří (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of an internal company directive for the unnamed company. The first part defines the theoretical basis related to accountancy, the creation of internal directives and inventory accounting. The second part contains an introduction and analysis of the company. The last part presents the draft of a comprehensive internal company directive focused on the company’s inventories and accounting cases related to them.
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Valuation of a Selected Group of Company Assets
Hájková, Barbora ; Čevelíková, Eva (referee) ; Hanušová, Helena (advisor)
The Bachelor thesis compares the methods of an inventory valuation. The followed methods are continuously calculated arithmetic mean, FIFO and internal stable price. As the part of the thesis the model example review their advantages and disadvantages. The output of the thesis is selecting the most suitable method for a given company and making the further recommendations.
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Accounting Directives for Company
Kuchaříková, Petra ; Srbová, Pavla (referee) ; Pěta, Jan (advisor)
The bachelor’s thesis deals with creation of internal directive for inventory management in a selected entity. The first part of the thesis is devoted to providing a theoretical basis for internal directives, inventory management, record - keeping, valuation, accounting methods and inventory auditing. The following part comprises basic information about the company, a financial analysis of its statements and an analysis of the current status of its inventory management directives. In the last part, a proposal for an internal directive focused on inventory management is presented based on the acquired knowledge and results of the analysis.
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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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Internal Accounting Directives for Corporations
Křápková, Adéla ; Ondrůšek, Vladislav (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the creation of internal directive in the field ofinventory. The first part deals with the theoretical basis of internal directive, inventories and their registration, accounting, valuation, and closing operations. The second part analyzes the company and evaluates the current state of internal directive. The last part contains a comprehensive proposal for an internal inventory directive.
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