Theoretical Aspects of the Preparation and Conduct of  an Inventory of Assets Cover Image

Teoretyczne aspekty przygotowania i prowadzenia inwentaryzacji składników majątkowych przedsiębiorstwa
Theoretical Aspects of the Preparation and Conduct of an Inventory of Assets

Author(s): Mieczysław Pawlisiak
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: inventory; assets; assets and liabilities; financial statements; financial responsibility

Summary/Abstract: The study is related to the theoretical findings connected with the preparation and conduct of an inventory of assets. The material presented the legal basis for business managers. The article explains the essence, objective and content of the inventory and describes the key principles that should be followed in carrying out an inventory of assets. The separate place is dedicated to application of the process of inventory of forms and methods of its conduct. At the end frequency of the individual inventory of assets is presented

  • Issue Year: 16/2015
  • Issue No: 9.3
  • Page Range: 53-67
  • Page Count: 15
  • Language: Polish