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Purchase, processing and sales of goods in an automotive company
ZEDNÍČKOVÁ, Eliška
Recently, automotive industry recorded decrease of their profits. In these days, however, the situation has improved since the neighbouring countries have approved car-scrapping bonuses. Thanks to it, cheaper branches increased their sales more rapidly. The automotive companies' suppliers are thus to enlarge their stocks so as to satisfy the companies' demand. Having sufficient reserves of goods became nowadays an indispensable part of their property. The aim of this thesis, which I called ``Purchase, processing and sales of goods in an automotive company``, is to analyze the complications connected with purchase, processing and sales of goods in the Edscha Bohemia s.r.o. automotive company. The goods are accounted according to the A-method. The purchased goods are priced with their purchase prices. When the goods are delivered from stock, weighted average method is then used. Smaller assets up to 3000 CZK is included in consumption costs. When purchasing goods, account no. 111 is not used as usually; stock account no. 112 is used instead. In my opinion, the company uses a well-designed stock-accounting system: the analytical accounts system, which is used by the company, makes the accounting process more effective. In Germany, sub-accounts are being used for the stocks, which makes their accounts more effective than the accounts in the Czech Republic are; they are using special sub-accounts for empties, compensations for defective goods, and also secondary purchase costs. The rest of the assets from those sub-accounts are transferred to root accounts at the end of the accounting period. If I had the chance to influence the stock-accounting system in the Czech Republic, I would definitely open sub-accounts for stock accounts. From this place, I could only recommend the accounting entities using as many analytical accounts as possible. In my opinion, in general, when analyses are being utilised, accounting with them becomes more effective, and is of a good service then.
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