Účetní a daňové aspekty inventarizace ve vybrané obchodní společnosti

Abstract

This bachelor thesis "Accounting and Tax Aspects of Inventory in a Selected Business Company" primarily focuses on the inventory of assets and liabilities within the company. The thesis is divided into one theoretical chapter and two practical chapters. In the theoretical part, the legal regulations governing inventory are introduced, explaining the differences between stocktaking and inventory, as well as the types of inventory. Furthermore, it discusses how the company values its assets and liabilities, providing examples of various components of assets and liabilities subject to inventory. Purpose of this bachelor´s thesis is analyzing the inventory of selected company. The first practical chapter analyzes the internal directive on inventory within the company, characterizing the selected company and its organizational structure, among other topics. The final chapter provides a detailed examination of the inventory of assets, liabilities, inventory, and cash. Throughout the entire bachelor’s thesis, methods of description, theoretical definition, analysis, and comparison are applied. Shortcomings were identified within the company regarding the inventory committee, therefore a proposal was recommended on how its inventory list could be structured.