Osobní automobil v podnikání

Abstract

The bachelor thesis is about issues of using a personal car in business by self-employed and by a business companies who keep accounts. The first chapter deals with related basic terms which each entrepreneur, who uses the car in his business, should know. Especially it is explanation of term “a personal car” according to relevant legislation and also activities and documents that are necessary for using the car in traffic. In the second part there are analyzed the topics of acquiring the vehicle. The main goal is to show common ways of acquiring property including the accounting and to assess their pros and cons. Attention is devoted mainly to acquiring the car from external resources – a loan and a financial leasing. The third part is oriented to related topics of taxes and accounting. It contains costs related to using the car in business, discarding vehicle from business property of entrepreneur and also to taxes which has relation to using the personal car in business.