Assets in terms of the time they are bound in the enterprise can be divided into long-term assets and short-term assets. The aim of the bachelor thesis is to characterize short-term assets and to apply acquired knowledge. In the first chapter we focus on the classification, thus the description of individual items of short-term assets. We have also attempted to approach the accounting records of short-term assets, accounting documents, accounting records, analytical and synthetic records. The last part of the first chapter is devoted to its accounting. The second chapter is focused on the use of the knowledge from the first chapter and the analysis of short-term assets in the selected enterprise.