A topic of my graduation theses is "Inventory bookkeeping in a selected manufacturing firm in field of electrotechnics, comparison of bookkeeping with similar company of german provenance". An aim of this graduation theses is to analyse the system of inventory bookkeeping in the manufacturing firm and to compare it with inventory bookkeping in similar companies in the Czech Republic and Germany. The main attention in practical part is dedicated to the method and the procedure of inventory bookkeeping in a given company. I analyse the acquisition of inventory from the Czech Republic and from Germany, its entry in a stock, delivery ex stock, sale of inventory in the Czech Republic and in Germany and I refer to bookkeeping in a given accounting entity. The accounting entity keeps accounts of inventory according to the valid regulations, nevertheless I found some bookkeeping operations, which could be solved in a different way. The partial aim of my graduation theses is to point out to different method of inventory bookkeeping in the Czech Republic and in Germany and currently introduce the bookkeeping words of art in german language. By the comparison of inventory bookkeeping according to german and czech bookkeeping I found many agreements, but I made out some more or less substantial differences. The graduation theses confirms that the bookeeping in the Czech Republic is mounting to the bookkeeping in Germany. This arises from performed comparison of accounting procedure by inventory bookkeeping in the Czech Republic and in Germany. Considering the development of international bookkeeping harmonization we can say, that the czech and german bookkeeping will develop in the same way and they will mount to each other.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:52124 |
| Date | January 2009 |
| Creators | VOMÁČKOVÁ, Eva |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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