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Accounting Directives for Company
Machačová, Hana ; Ševčík, Jan (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company ITAB Shop Concept CZ, a.s. The first part is devoted on theoretical background of internal directives, accounting and inventory valuation and legislative bases governing the formal and concept aspects of these documents.. The second part contains a company introduction and evaluation of the existing guidelines. The last part contains draft of internal guideline dealing with comprehensive inventory valuation and accounting of stocks.
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Accounting Directives for Company
Machačová, Hana ; Ševčík, Jan (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on internal guidelines of the company ITAB Shop Concept CZ, a.s. The first part is devoted on theoretical background of internal directives, accounting and inventory valuation and legislative bases governing the formal and concept aspects of these documents.. The second part contains a company introduction and evaluation of the existing guidelines. The last part contains draft of internal guideline dealing with comprehensive inventory valuation and accounting of stocks.
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Inventories in a company with business activities
Motlová, Eva ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis deals with the issue of inventories in a company with business activities. The aim of the thesis is at first theoretically to introduce the accounting of inventories and then to demonstrate the accounting activities on a real company. The practical part of the thesis focuses on a company that sells medical devices. Due to the choice of company and its business activities this thesis highlights the general and specific information about business with medical devices and the areas connected to this.
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Inventories in the distribution company
Pecáková, Pavla ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The thesis deals with the issue of stocks in companies engaged in commercial activities. The aim of the thesis is in the first instance describe theoretically the reserves from the perspective of Czech accounting standards and International accounting standards and their accounting treatment under Czech law. Next, the thesis describe the activities associated with supplies in practice. In the second part, all these activities are evaluated on a concrete example of a company that deals with the distribution of semiconductors, passive and electromechanical components and integrated techniques. With regards to the activity of the analyze company, the thesis presents selected specifics that are associated with areas of inventory.
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Inventories, and view their accounts according to IFRS and the CAS
Javůrek, Martin ; Procházka, David (advisor) ; Cardová, Zdenka (referee)
The subject of the diploma thesis: "Inventories, and view their accounts according to IFRS and the Czech accounting standards" is to point out specific definitions and reporting of inventory according to Czech accounting legislation and International Financial Reporting Standards. The first part is focused on the general definition of inventory. The following specifications and inventory records in accordance with Czech and international legislation and theoretical examples of terminating focused on the issue of valuation of inventories, reporting changes in inventory and utility costs and species classification. The second part contains a practical study of inventory accounting in a particular company.
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