Inventarizace jako součást přípravy na účetní závěrku k 31. 12. 2011

Abstract

The aim of this bachelor thesis is to give basic information about stocktaking of properties and obligations. The thesis is divided into a theoretical and a practical part. In the theoretical part, legal background of stocktaking and fundamental terms are explained. Further on, the thesis characterizes individual operations of stocktaking and describes bookkeeping of stocktaking differences. The practical part focuses on brief explanation of the stocktaking process in a particular accounting unit, and in its second part, the findings from the theoretical section are used in order to establish a stocktaking guideline. The entire thesis points out that stocktaking is an activity of great importance in a company. Stocktaking units should therefore approach this activity with responsibility.