Problematika účtování a vykazování krátkodobého a dlouhodobého finančního majetku

Abstract

The intention of this Bachelor thesis is to summarize the issues of financial asset accounting and reporting. The thesis provides definitions, accounting and reporting of individual types of short-term and long-term financial assets from the side of a financial asset owner. Financial asset accounting is explained using simple accounting flowcharts and illustrated in details using particular accounting transactions that can occur in real business life.