Inventarizace – základní metodický prvek v účetnictví

Abstract

The topic of Bachelor thesis is The Inventory – Basic Methodical Element in Accounting. Actual conditions and conditions in accounting are compared during the inventory and consequently inventory differences are evaluated. The inventory guarantees the correctness of accounting and credible and the conclusive way of conducting accounting. The thesis is divided into two parts, a theoretical and practical part. The theoretical part deals with theoretical aspects of the inventory of assets and liabilities. The practical part focus on the inventory in a company MUNARO Trade Ltd. A description, analysis, induction and deduction are used in the work. The description and induction are used in the theoretical part. The analysis and deduction are used in the practical part. The aim of the work is the theoretical description of the inventory of assets and liabilities, the description of activities during the inventory in MUNARO Trade Ltd., the draft of inventory regulations, imaging results which were found out during the inventory work, giving solutions to possible inventory differences, adjusting items and the confirmation of mutual connection between the inventory and financial statements.