Problematika dlouhodobého hmotného majetku v zemědělství

Abstract

The subject of my Bachelor Work is the Issue of Fixed Tangible Assets in Agriculture. I try to describe in detail both the accounting and the tax aspects in the individual chapters. The first chapter deals with the general characterization of fixed tangible assets and how they are classified from the accounting aspects and from the tax aspect. The second chapter focuses on the particular transactions related to the assets (price fixing when assets are acquired, depreciation, method of accounting). The last chapter contains the calculations and posting to accounts of various fixed tangible assets in an agricultural enterprise.