Home > Search Results: keywords:"purchase cost of stocks"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Problems appraisement inventory in conditions of Czech Republic
 POLENOVÁ, Dana
Bachelor's work with the topic {\clqq} Problems appraisement inventory in conditions of Czech Republic`` whose aim is to analyse choice methods for appraisement inventory which applied at the concrete account unit. Stocks are the important components of short-term assets. It is a case of such components of assets where single tax consumption during production process is. Stocks include material, products, goods etc. Law n. 563/1991 Sb., about accounting makes possible choice form two ways. 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 arithmetical mean variable, method FIFO and the method of fixed stock prise. 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 quantity. 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.
Detailed record
Inventories accounting by method A and method B in production of indoor accessories
 PEJŠOVÁ, Radka
Bachelor´s work with the topic ``Stock accounting by A and B way during the production of flat accessories`` takes an interest in problems of stock evidence at the concrete account unit. Law n. 563/1991 Sb., about accounting makes possible choice from two ways: 1. continuous system - way A 2. periodical system - way B In the theoretical part is described general characteristic and stock dividing, ways of accounting and stock pricing. Special subchapter forms stocks of own activity and analytical evidence of stocks. The attention is also paid to other problems which can appear during the accounting period. E.g. stock inventory-making, creating and cancelling of repairing items, complaints and others. In the practical part is represented stock evidence by both ways. Both way are compared with each other and the conclusion is made on the basis of review of their advantage and disadvantage , which way is more favourable for given accounting unit.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English