Problematika účtování a odpisování dlouhodobého majetku ve vybrané obchodní společnosti

Abstract

The bachelor's thesis deals with the theory of fixed assets, its precise definition, distribution, illustrative calculations and accounting. The aim of the work is the analysis of fixed assets and the use of theoretical knowledge in practice for selected company. The thesis theoretically describes fixed assets and the division of account class zero. The following is an analysis of the issues of valuation, acquisition, depreciation of fixed assets, technical appreciation and disposal, and model examples are added. In the practical part, the theory is applied to fictitious business company. In the end, the acquired knowledge is summarized and the solution of future investments and the method of distinguishing accounting and tax depreciation are recommended.