Evaluation of property items and their recording in accountancy - own production stock

The aim of this Bachelor's work is to describe methods of stock accounting focused on own production stock and to consider impact on financial statement. Further to put into effect the change of evaluation of own production stock and to compare accounting statements. The classification and methods of stock accounting and stock evaluation are described in theoretical part of work. The evaluation is described in the case acquisition and also in the case of stock release.. According to this work, the most important is acquisition ? own production stock. The level of influence on financial statement, which is cause by change of calculation of costs, is described in practical part of the work. There are shown original and new calculations and results of new calculations are used for creating of new balance sheet and profit and loss statement