Automobil v podnikání
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Konečná, Jana
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The graduation thesis makes whole view of accounting transactions which can come by using a vehicle during enterprise of small or middle enterprisers who are the accounting entity. The thesis details possibilities of acquisition of vehicle to business property, also it attends from accounting aspects to the situations which can come during the lifetime of vehicle as an instance, a leasing, a road-traffic tax or an inventory. Also the thesis attends to the methods of account and tax depreciation and the possibilities of discard the vehicle.
Description
Import 04/07/2011
Subject(s)
vehicle, enterprise, account, acquisition, buy, VAT, self work, investment, present, leasing, grant, registration, insurance, road-traffic tax, fuel, refunds of travel expenses, training, inventory, improvement, depreciation, time method, power method, tax depreciation, discard, liquidation, damage, shortage, sale, changing-over