Význam opravných a dohadných položek pro účetní závěrku

Abstract

The work deals with adjustments and accruals, stocktaking and their significance for final accounts. The work also deals with descriptions of accounting principles for classification of costs, stocktaking of individual types of fixed assets and also accounting principles for adjustments to fixed assets, inventories and receivables. There is a specific example of using of accounting principles for adjustments to receivables and interpretation of the impact on financial result of a company in the practical part of the work.