Problematika oceňování a účtování zásob ve vybrané obchodní společnosti

Abstract

The aim of the bachelor's thesis is to describe problematics of valuation and accounting of inventory and analyse valuation and accounting of inventory in selected business company. In the theoretical part of the thesis are described legal regulations of accounting, categorization of accounting units, inventory characteristics and categories of inventories. Theoretical part also contains methods of valuating inventory and description accounting of inventory by methods A and B. Practical part of the bachelor's thesis is focused on analysis of inventory in real business company.