Inventarizace – základní metodický prvek v účetnictví

Abstract

The focus of this thesis is the issue of inventory as an important part of Accounting. The thesis is divided into a theoretical part and a practical part. In the theoretical part consists of a description of the connection between inventory, Accounting and internal directive. Moreover, it contains a definition of inventory from the point of view of legislation, an explanation of the terms “inventory” and “stock-taking”, a description of inventory documentation and a suggestion of making of a schedule of inventory work. The theoretical part also mentions some specifics of various kinds of property, which need to be taken into consideration. The practical part contains a description and an evaluation of inventory in a particular limited liability company, focusing on a detailed description of stock-taking of supplies.