Problematika účtování, oceňování a vykazování zásob
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Sukopová, Ivana
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Bachelor thesis defines inventories and their divison, it also deals with the accounting issue of inventories, its evaluation and its reporting. Possible methods of accounting of inventories are illustrated on practical examples. It also brings demonstration of accounting, evaluation and reporting of inventories in bakery XYZ.
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Import 29/09/2010
Subject(s)
Inventories, material, purchase price, factory cost, first-out method (FIFO), first-in, average prices method, A and B methods of accounting, stock- taking, adjusting items, account.