Inventarizace majetku a závazků podnikatelů a vybraných účetních jednotek

Abstract

This bachelor thesis deals with the inventory of assets and liabilities in the focus on comparing the differences in the inventory of entrepreneurs and selected accounting entities. The first chapter contains all applicable laws regulating the inventory for each entity. The next chapter describes the general inventory. A final chapter on the practical part of the inventory of individual types of assets. Annex 4 is accompanied by a draft standard on inventory differences for some accounting entities based on this standard, and standards for entrepreneurs and health insurance at work accounted for differences inventory of selected property.