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Zohlednění vybraných rizik v účetnictví
Ševčíková, Klára
The bachelor thesis deals with the issue of accounting tools in the framework of risks of a manufacturing company with respect to the prudence principle. The aim was to make recommendations for the entity how to better handle such risks in accounting. First of all, a literature search was conducted in the area of the prudence principle, production inputs, production and cash security. In the second part, the accounting methods used by the entity Lef Ltd. were described. Custom recommendations were also described and selected internal accounting guidelines were proposed, available in the attachment of the thesis. The recommendations set out will help the company to keep its accounting records in faithful and honest way.

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