Metodika oceňování a účtování dlouhodobého majetku ve vybrané obchodní společnosti

Abstract

The bachelor's thesis deals with the methodology of accounting for and depreciation of fixed assets in a selected trading company. The aim of the work is to use a method of comparison to assess the theoretical definition of the accounting and depreciation of fixed assets according to the applicable legislation with the procedures applied in practice in a particular company. Based on the established facts, recommendations for optimising and streamlining the economy are further proposed with long-term assets. A comparison of accounting practices was made for a commercial company operating in the water sector in the territory of the City of Ostrava, which uses internal directives for the accounting and depreciation of fixed assets containing accounting procedures related to the classification, recording, depreciation and disposal of fixed assets. The results of the comparison showed that the selected trading company complies with all legislation on fixed assets. Its accounting and administration is carried out effectively with high professionalism in this company and the need for substantial optimization measures has not been identified.