Účetní, daňová a auditorská specifika v oblasti maloobchodu

Abstract

Retail is a way of selling a smaller quantity of goods to final consumers which meets the retail customers´ needs. It was founded in the Middle Ages. Currently, the retail sector has been hit by the economic crisis. The thesis characterizes retail, describes its accounting and tax specifics. It deals with supply bonuses, tax issues, accounting methods for goods and services, inventory valuation, disposals and trade loading. The thesis also describes a retail audit. Part of this work is a practical demonstration of the audit of the inventory and of stocktaking by auditors within a fictitious company engaged in the sale of electrical appliances, too.