Analýza procesu inventarizace ve vybrané obci

Abstract

This bachelor thesis deals with the issue of inventory of assets and liabilities in a selected municipality. It is divided into 3 parts, two theoretical and one practical. The first theoretical part focuses on the characteristics and description of the inventory process of selected accounting units and defines the legal regulation and individual terms that are commonly used during the inventory process. The second theoretical part focuses on the specification of internal regulations and inventory procedures in the selected municipality, which the municipality is obliged to follow. The main task of the third, i.e. practical, part is to evaluate the inventory process in the selected municipality for the given accounting period using the analysis and comparison method.