Způsoby pořizování dlouhodobého majetku do podnikání

Abstract

This bachelor’s thesis examines various methods of acquiring and financing long term assets within business activities in the Czech Republic. The introductory section provides an overview of long term assets, detailing their characteristics, valuation methods and, last but not least, the principles of accounting and tax depreciation. The following chapter focuses on the different acquisition and financing methods, presents the accounting entries for each method, and discusses their advantages and disadvantages. It also addresses the disposal of long term assets. In the applied part of the thesis, a detailed analysis of financing long term assets in a fictitious company is conducted, including calculations for each acquisition scenario and their graphical representations. The appendices contain monthly repayment schedules for a bank loan, finance lease and operating lease, as well as a comparison of all possible financing methods. The aim of the thesis is to identify the most advantageous financing option and recommend it to the relevant accounting entity.