Zásoby a jejich oceňování v účetnictví

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Komoňová, Lenka

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The work focuses on the characteristics of reserves in terms of basic and specific accounting issues that may arice in accouting. Another part focuses on the valuation of reserves in the transaction, the decrease in inventories, sales and inventory. Based on these theoretical knowledge in practical part applied to a particular company, which is compared with inventory valuation release into use.

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Import 22/07/2015

Subject(s)

Reserves, valuation, accounting, method FIFO, method of weighted average

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