Zatřiďování majetku v multifunkčním domě

Abstract

This thesis analyses the acquisition, valuation and classification of fixed assets in the selected company. The aim is to apply theoretical knowledge in practice and to suggest improvements in the respective areas in the selected company. The theoretical part of the thesis delimitates assets in general and it looks at assets from the accounting and taxation points of view. Further, different ways of acquisition, valuation and disposal of tangible and intangible assets are described. The practical part of the thesis presents specific acquisition, valuation and classification procedures, and record of assets. The second half of the practical part evaluates the correctness of classification of important fixed assets in the selected company. The conclusion suggests practical improvements in the respective areas.