Inventarizace jako součást přípravy na účetní závěrku k 31. 12. 2011

Abstract

The bachelor thesis concerns with stocktaking of assets and liabilities. In the introductory chapter , basic terms and the legislation governing the stocktakig process are defined. The chapter also outlines theoretical approaches to stocktaking. The second chapter deals with stocktaking differences and accounting and taxation impacts of their settlings. The practical part of the thesis covers the stocktaking in the framework of a financial statement in a specific company. The Stocktaking process is described and the results obtained are evaluated for certain types of assets. The goal of the bachelor thesis is to produce a draft of an in-company stocktaking directive for the respective company.