Význam komponentního odpisování a zohlednění zbytkové hodnoty majetku v obchodní korporaci

Abstract

This thesis deals with analysis of component depreciation and consideration of residual value of assets. It was written on the basis of accounting legislation and documents that were given to me by certain business corporation. It is divided into theoretical and practical part. The theoretical part is focused on characteristics of basic concepts of fixed assets. There is defined the residual value of property and methods of depreciation. The principle, advantages and disadvantages of the component depreciation are explained at the conclusion of the theoretical part. The theoretical part is followed by practical part which is divided into two parts. The first part describes certain entity and its accounting rules. Next part analyzes the component depreciation on selected assets in comparison with straight line depreciation including the influence on profit and loss. The analysis of residual value of property is made on the examples of two cars. In conclusion there are recommendations included.