Účetní aspekty evidence zásob ve vybraném podniku

This bachelor thesis deals with inventory accounting in the environment of Czech legislation in comparison with practice. The theoretical part focuses on inventory definition, methods of their recording, accounting and valuation. Attention is also paid to the methods of inventory valuation, inventory, allowances and their adjustment in the internal directives. The practical part focuses on analyzing inventory accounting in a selected company. It describes the specific procedures during procurement, recording and dispensing and their accounting. The practical part also contains evaluation of the effects on financial results depending on the specific method used for valuation during inventory dispensing and evaluation of selected accounting methods. The thesis aims to determine if the accounting methods used by the selected company comply with the theoretical bases and simultaneously evaluate the effects of different valuation and recording methods on companies financial resolts. Thesis then formulates conclusions and recommendations for the selected company based on the performed calculations.