Účtování zásob ve vybrané účetní jednotce

This bachelor thesis deals with the accounting and valuation of stocks in the selected entity. This thesis is divided into two parts. The theoretical part includes theoretical definitions. In the practical part the analysis of the current methods of accounting in the selected entity is performed and furthermore the valuation methods of stocks are compared in terms of their impact on the economical result. Further there are proposed modifications in internal accounting guideline concerning the stocks of the entity