Inventarizace majetku a závazků

Abstract

This thesis deals with the stocktaking of assets and liabilities in the selected entity. There is explained the description of inventory process and the basic concepts of the stocktaking at the meet from the theoretical aspects. The recommended procedures for stocktaking of selected assets and liabilities are stated here. The Practical application of the stocktaking of assets and liabilities in the selected entity is focused on control rules, procedures of stocktaking and verifies the correct procedure in accordance with the valid transcripts, confronts any errors and suggests the correct solution.