Problematika účtování a odpisování dlouhodobého hmotného a nehmotného majetku ve vybrané obchodní společnosti

Abstract

The bachelor thesis deals with the issue of accounting and depreciation of tangible and intangible fixed assets. The theoretical part contains the characteristic of tangible and intangible fixed assets and this theoretical part is also dedicated to depreciation; both is considered from accounting and tax perspective. Accounting and depreciation is elucidated by exmaples. The practical part is foccused on the application of the theoretical knowledge in practical cases in the selected business company. The gained knowledge and the decision-making of the company are summed up at the end of the bachelor thesis.