Účtování majetku firmy SEKO Aerospace a. s.

Abstract

This bachelor thesis deals with study of fixed assets and small assets of machinery company and their changes. In theory, fixed assets are defined for accounting purposes and divided according to effective legislation. Subsequently the changes in company assets are described. Thesis is complemented by examples from accounting practice and by analysis of company documents. In particular, the practice of acquisition, evaluation, depreciation and disposal of company production equipment are outlined. Specific methods and procedurs of book and tax depreciation used by SEKO Aerospace were applied for depreciations assessment.