Analýza účtování a vykazování dlouhodobého hmotného majetku

Abstract

The bachelor thesis "Analysis of Accounting and Reporting of Tangible Fixed Assets" is focused on the accounting and reporting of tangible fixed assets from the theoretical and methodological point of view using the findings in the following application-verification part. The theoretical part defines the basic terms concerning the non-uniform definition of the term property in existing laws and regulations, the recording of the life cycle of tangible fixed assets in accounting, the methods of acquiring assets and its subsequent depreciation. The evaluation of the examined bases and procedures in a particular business environment is applied to TOMA. Its accounting methods and method of bookkeeping are analyzed with emphasis on the assessment of company assets, supported by financial analysis. There are recommendations to eliminate some errors and to modernize the methods used.