In this work lies an explanation of the general concept and common problems of using IMUs with accelerometer and gyroscopic sensors for determining position and orientation of the objects. The work begins with the introductory part, which presents the details the basics of accelerometers and gyroscopes, as well as existing types and their characteristics. Fields of use and limitations of the specific sensor types have been explained as well. In the main part of the work, the most common problems regarding the limitations of such sensors have been explored. Both noise and the gimbal lock have been recognized as the main problems. Noises in signals are a common feature and they have been demonstrated through measurements on two different types of sensors. Explanation about gimbal lock while using Euler angles is present as well as how to determine orientation while avoiding this limitation. The most common ways of how to deal with these issues have also been presented, most notably calibration and quaternions. Furthermore, it is shown how to remove noises while using low-pass, complementary, and Kalman filters. The integration process and comparison of the filters has been shown using real-life examples. Near the end of the work, all of the previous parts have been used to determine rotation and position of the object in 3D space while using accelerometer and gyroscope. For simulations and testing, IMU MPU-6050 by InvenSense is used. MATLAB is used as software support.