Aplikace způsobů pořizování a financování dlouhodobého majetku do podnikání

Abstract

This bachelor thesis deals with the detailed characteristics of fixed assets from an accounting and tax perspective. The aim of the work was to define the ways of acquiring property and with the help of a fictitious company to outline the possibilities for the acquisition of property and, last but not least, to find out which method of acquiring property is the most advantageous. The work is divided into theoretical and practical part. In the theoretical part, from the accounting and tax point of view, the types of fixed assets, methods of acquisition and concepts related to this topic are defined. In the practical part, the obtained informations were used to model examples of selected methods of acquisition of fixed assets for business and then the most advantageous type of property financing was selected using comparative methods.