Způsoby pořizování dlouhodobého majetku do podnikání

Abstract

The bachelor's thesis deals with the definition of the basic characteristics of long-term assets and the possibilities of their acquisition. Long-term assets are divided into tangible, intangible and financial. When acquiring it, it is the duty of the accounting unit to value it, namely the acquisition price, own costs or replacement acquisition price. After putting the asset into use, the entrepreneur begins with depreciation through accounting and tax depreciation. Accounting depreciation is calculated with accuracy for months and tax for years. All the conditions and calculation procedure are given in the bachelor's thesis. Examples of the acquisition of long-term assets for business are applied to the fictitious company Rozvoz, s. r. o., which is engaged in the delivery of food to the order of its customers. Before the actual purchase, the accounting unit must decide whether it wants to finance the property from its own or external sources. Each acquisition method is accompanied by advantages and disadvantages and individual accounting cases.