ČIERNA, J. Current assets of accounting and tax point of view: (Bachelor thesis). Zvolen: Technical University of Zvolen, Field of study: 3. 3. 20 Sectoral Economics and Administration, Department of Economics and Forest Management, Study subject: Economics and Management of Natural Resources, 2020. Supervisor: Ing. Andrea Majdáková (10. 08. 2020. 51 p.)The topic of the bachelor thesis is Current assets from the accounting and tax point of view. We elaborated this topic mainly because it is interesting how much influence the methods of accounting for current assets and especially inventories have on the overall result of the company.The bachelor thesis consists of two parts. The first is theoretical, where we focused on the parts of current assets, their acquisition and registration in double-entry accounting, and we focused marginally on current assets in simple accounting. The second part is analytical, where we applied the knowledge gained to the company Mestské lesy Banská Bystrica. We made accounting cases, which we accounted with both accounting method A and method B, calculated the economic result and analyzed the difference in methods.