Dlouhodobý majetek a odpisy

Abstract

Bechelor thesis with the topic „Fixed assets and depreciations“ is about the issue of fixed assets and depreciations in selected company. The theoretical part contains characteristic of long-term assets in term of accounting and also in term of tax. The purpose of accounting and tax depreciations is also described in this part. The practical part is focused on the application of theoretical knowledge in practice in the selected company. This part contains characteristics and analysis of accounting and depreciation of fixed assets, evaluation and recommendation to the future.