Problematika účtování a vykazování zásob ve strojírenském podniku

Abstract

This thesis focuses on the stocks and their importance for the company. The theoretical part describes the stocks in their accounting practices, how to appreciate them, the methods of acquisition, billing, accounting, what is the correct choice of valuation methods influence on the company profit. Then there is the practical example described the influence of different types of inventories on the profit.In the onclusion there is presented an engineering company and its way of dealing with stocks. The main objective of this work is to present issues of accounting and reporting of stock in the engineering business.