Účetní a daňové odpisy ve vybrané obchodní společnosti

Abstract

The topic of the bachelor's thesis is long-term assets and their accounting and tax depreciation. The practical part deals with the calculation of various depreciation methods and subsequent comparison of depreciations within a selected business company. The aim of the practical part of the bachelor's thesis is to compare the results of the calculations and recommend to the selected business company how to improve the process of calculating asset depreciation. Furthermore, the goal is to recommend better utilization of the internal directive regarding analytical accounts. The aim of the theoretical part of the bachelor's thesis is to define long-term assets from the perspective of the Accounting Act and the Income Tax Act. This is followed by the definition of depreciation and its various methods, according to which the calculations in the practical part of this bachelor's thesis are made.