Teoretické a praktické aspekty inventarizace ve stavební společnosti

Abstract

Abstract In this bachelor dissertation there is submitted the basic survey about stocktaking of property and obligations and all activities related to these problems. First of all these issues are described from theoretical point of view where especially all relevant concepts decisive for continuity in next chapters of the work are explained stocktaking process and the course of particular inventories is described. In practical part the most frequent examples of stocktaking differences are demonstrated on the basis of materials from construction company Zlínské stavby, a.s. and their accounting is onlined. The last chapter deals with the particular proposal of stocktaking directions for construction company. It is formed on the basis of knowledge studied previously and information from construction company Zlínské stavby, a.s.

Description

Import 04/07/2011

Subject(s)

Keywords: stocktaking, inventory, property and responsibilities, actual balance, financial status, stocktaking differences, shortage, surplus, stocktaking commission, entity accounting.

Citation