Evidence a inventarizace dlouhodobého majetku ve vybrané společnosti

Abstract

The bachelor thesis deals with records and inventory of fixed assets in Ostrava Waterworks and Sewerage. Based on the data, which were by me as OVAK a.s. provided, I tried to describe how fixed assets in the company's records and suggest possible changes. The first chapter describes the activities and general information about the company Ostravske water and sewage a.s. The second chapter theoretically defines long-term assets and its valuation, acquisition, depreciation and technical evaluation. The last chapter is devoted to the analysis of the current state records of fixed assets in good company.