Evidence and inventory accounting in a selected company

This bachelor thesis deals with the issue of the inventory in a chosen accounting entity which focuses on the production of different types of printed matter. Inventory forms a considerable part of the assets of any company, unfortunately, many people underestimate the importance of the inventory in a company. The aim of this work is to analyze and evaluate the valuation, evidence, and inventory accounting in the accounting entity and to present possible suggestions for improving the current state of inventory in the accounting entity. The thesis is divided into two parts. The first part of the thesis defines inventory, valuation of the inventory at acquisition and removal, inventory accounting in both A and B ways and inventory management and financial analysis from the area of corporate finance. The conclusion of theoretical part is briefly devoted to cost calculations in managerial accounting. The second part characterizes a particular accounting entity and represents inventory classification in the accounting entity. Next is realized analyze of methods of inventory valuation and possible valuation solutions are proposed. The following is a description of inventory evidence, the way of inventory accounting during the year and a different way of inventory accounting is proposed. In the field of corporate finance is externalized the analysis of the inventory management and financial analysis of inventory by ratios. The final part includes an analysis of the cost calculation of a particular product and a subsequent evaluation of the overall state of inventory in the accounting entity and the presentation of possible suggestions for improvement