Aplikace způsobů pořizování dlouhodobého majetku do podnikání

Abstract

The topic of the bachelor thesis is application of about ways of acquiring fixed assets into business. The theoretical part desribes the characteristics of fixed assets according to accounting and taxes, the possibility of depreciation, including technical appreciation, valuation and accounting. In addition, sources of property acquisition, such as cash, leasing and credit, are defined, their advantages and disadvantages. The practical part is focused on finding a suitable way of buying a car for a fictitious company based on individual examples including accounting,tax savings, their advantages and disadvantages. Selected sources include the purchase, financial leasing, operational leasing and credit. Comparison of the financial leasing with the loan based on the discounted expenditure method and the net benefits of the leasing.