Bachelor thesis focuses on the recording of current assets. The aim of the thesis is to provide a comprehensive view of current assets. The first, theoretical part characterizes and classifies current assets and procedures with its procurement, valuation and registration from the tax and accounting point of view. The second part of the thesis is analytical. Using the example of University Forest Enterprise in Zvolen, accounting and evidence of current assets in an enterprise is demonstrated. The importance of the work lies in the fact that knowledge of current assets is necessary for the smooth running of the transformation process and determining the optimum inventory height. Transformation process and costs associated with inventory levels have significant impact on the economy of enterprise. Therefore, current assets are an important area of interest and topic that no business should neglect.