Evidence a inventarizace majetku Statutárního města Chomutova

Abstract

In this present thesis is elaborated summary review of accounting and inventory of tangible and intangible assets. In this thesis I focus on the theoretical basis of accounting and inventory assets, technical improvement, subsequent liquidation and disposal of tangible and intangible assets. Next up is this thesis focused on practical classification and accounting of assets of the Statutary City of Chomutov. For the most part, the thesis deals with the physical inventory of assets, which complement with any suggestions and recommendations for an inventory of assets of a Statutory City of Chomutov.