Verification of the Correctness of the Procedure for Stocktaking and Inventory Stocks to Make a Plan for a Particular Business Entity

Bachelor thesis deals with the inventory of the chosen business entity, of its proces and then vertification correctness of the procedure. Object of thesis is verify the correctness of the procedure for stocktaking and propose solutions to any irregularities with the inventory process for a particular business entity. The thesis is divided into two parts, into theoretical and practical parts, the theoretical part defines the basic concepts of inventory issues, such as species inventories, the inventory process and types of inventory. There is mentioned on the obligations of an entity in the process of inventory stocks. Furthermore, the theoretical part deals with legislation and interpretation of the inventory. In the practical part is characterized by a business entity, which in this work is known as the company Alfa. It is characterized by historical development and defining the scope of business. This business entity has been selected for the description of a specific course of inventory, resulting in inventory result and subsequent evaluation of the accuracy of the inventory process inventories at selected business entity. Conclusion the thesis describes the recommendations and suggestions for improving the process inventory within the next year in terms of accounting accuracy and prosperity of the company. Was found, the inventory of a business is not conducted in accordance with legislation and deficiencies are found during the inventory process inventory. They proposed recommendations, namely more frequent inventory stocks at least once a year, as stipulated by law. Furthermore, the proposal to introduce camera system into the store. The important part to avoid losses in the enterpriseis flawless inspection of goods. There should ensure that the store manager through training and supervision of staff. It is also necessary to introduce a log book in the company