|
|
Depreciation of fixed assets from an accounting and tax point of view
FLORIANOVÁ, Kristýna
This bachelor thesis analyzes the depreciation policy of the company Podzimek a synové s.r.o. After a brief introduction of the company and its market position, both accounting and tax depreciation methods applied by the company to most of its assets are calculated. These methods include accelerated tax depreciation and accounting percentage depreciation. Depreciation is calculated for a passenger car, container and camera system. This asset is further subjected to calculations of other depreciation methods, namely straight-line tax depreciation, and from accounting perspective, SYD method, DDB method, annuity method, slow depreciation method, and performance method. All types of depreciation are subsequently compared to each other and the result of this comparison is the annual differences between accounting and tax depreciation. The differences indicate whether there is a decrease or increase in the accounting profit when transformed into the tax base. The ideal combination of methods, both accounting and tax depreciation, for the company is evaluated not only from this aspect but also with regard to the increase in the corporate income tax rate from 2024. For a passenger car, the combination of accelerated tax depreciation and performance method is proposed for the greatest reduction in accounting profit. Compared to the combination used by the company, for example in 2023, it would result in tax savings of 12 315,61 CZK. However, considering the increase in the corporate income tax rate, it is advantageous for the company to have a higher tax base at the end of 2023 than at the end of 2024. Therefore, from this perspective, the combination of straight-line tax depreciation and the DDB method is considered to be moe appropriate, as the tax base is slightly increased until the rate is increased, but from the moment the rate is increased, the company can start to reduce the tax base. Evaluation of the remaining types of assets is performed on a similar basis.
|
|
|
Analysis of fixed assets
PACELTOVÁ, Kristýna
This bachelor's thesis deals with the analysis of fixed assets, which is a key area of business activity, as it affects the long-term financial stability and overall performance of the company. The first part of this work deals with the characteristics of fixed assets within the framework of Czech legislation and methods of amortization. Furthermore, a different view of fixed assets is presented, according to international accounting standards IFRS. In the practical part, different methods of accounting depreciation are applied to the selected business entity, where a comparison is also made of the different burden of costs when using them. This difference is also analysed within selected financial ratio indicators and compared with the previous values. At the end of this work, based on the knowledge gained from the analysis of depreciation methods and the financial analysis of ratio indicators, the current situation of the selected business entity is evaluated. Recommendations are also provided, which could be used by selected business entities to form strategies regarding the management of fixed assets and to achieve long-term financial health.
|
|
|
Internal Accounting Directives for Corporations
Vašátková, Valérie ; Niesytová, Žaneta (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the internal guidelines of a limited liability company. The first part focuses on the theoretical basis of internal guidelines and the definition of fixed assets. The second part contains basic information about the company and analysis, the result of which the author took as the main criterion for the creation of internal guideline. The last part is devoted to the draft internal company directive, which is focused on fixed assets in the company.
|
|
|
Variants of Financing the Acquisition of Fixed Assets
Kroutilová, Veronika ; Vejmolová, Eva (referee) ; Fedorová, Anna (advisor)
This thesis focuses on options for financing the acquisition of fixed assets. The theoretical part explains basic concepts such as fixed assets, financing assets and financial analysis. In the practical part will focus specific fixed assets and compares lease financing and banking services and other variants of purchase. Finally, evaluate and recommend the best possible option for the acquisition of fixed assets.
|
|
|
Financing of Business Activities
Maleček, Jakub ; Fojtů,, Kateřina (referee) ; Heralecký, Tomáš (advisor)
This bachelor thesis is focused on the financing of business activities, specifically on the financing of fixed assets, a car for a supplier company. The theoretical part of the work is focused on professional literature search and explanation of basic concepts. In the analytical part, strategic and financial analysis of a specific company is performed. The practical part is focused on the introduction of a specific subject of financing and the subsequent proposal of its most suitable method of financing.
|
|
| |
|
| |
|
|
Specifications of Accounting and Reporting of Fixed Assets in Selected Acounting Entity
Černá, Zuzana ; Valentová, Jitka (referee) ; Zábojová, Lenka (advisor)
The bachelor's thesis is processed on topic „Specification interception and reporting of fixes assests in the selected accounting unit“. The theoretical part deals with the characteristics of selected accounting unit and fixed assets. The practical part is focused on a specific community and its established allowance organization, which was passed assets by loan for a management. On the based on analysis of the actual state is prepared proposal of correct records of this assets at founder and allowance organization.
|
|
| |
|
| |
guest ::
