Inventory stocktaking in chosen enterprises, methods and their accounting and tax impacts

This master thesis deals with methods of stocktaking in various enterprises. The aim of the thesis is to describe methods of inventory taking, to define basic problems and to provide recommendations to solve them. In the introductory of the theoretical part the characteristics of stocktaking, its preparation are described. Secondly the main specifics of conducting inventory taking (regular stocktaking, cash audit, and partial stocktaking) and interception of stocktaking differences in accounting and tax impacts are recounted. The application part consists of research via questionnaire and the aims were to pick out the general problems and to compare them with the recommendations in professional literature. The analysis indicates that the especially small companies underestimate the preparation of stocktaking and that the strenuousness of inventory taking rises with the size of a company. As the complementary method the interview in two companies was chosen, generally speaking the results affirms the results of questionnaire research