Didaktická analýza zásob v předmětu účetnictví na obchodních akademiích

The Diploma Thesis deals with didactic analysis of the curriculum on stocks and supplies in the subject of Accountancy in Business Academies. The goal of this work is to suggest the didactic analysis of the curriculum on stocks. The work consists of three parts: the theoretical part, the part of research and the design of the curriculum. The theoretical part starts firstly with the initial assumption of the subject Accountancy, educational programmes and then it continues with the teaching methods used in teaching about stocks and supplies. The second part focuses on evaluation of questionnaires intended for Accountancy teachers in Business Academies. The goal of the research is to find in what way the stocks and supplies are taught. The questions focus on students too, whether they are led to guess the impact of economic operations on the economy itself, if the impacts are noted in financial statements and if the students are taught about IAS/IFRS issues. The last part of the work contains the design of teaching about stocks itself in both first -- concentric circle and the second part. The interpretation of the curriculum is supplemented by accounting schemes, examples for practising and demonstrations of entries into pupils' registers. The chapter is finished by suggestion how to incorporate curriculum about International Financial Reporting Standards into Stocks and Supplies topic.