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Financial leasing versus bank loan in determination purchase of effects
Štoková, Soňa ; Gargošová, Jarmila (referee) ; Zeman, Václav (advisor)
The main goal of this study is to compare two forms of asset financing i.e. leasing and bank lending. At the very beginning, there is a description of leasing, its history, benefits and disadvantages. Second part of the project provides definition of bank lending as a source of financing. The third part of the study compares either of financing options through discounted cash flow method patterned after a practical example. Finally, there is an evaluation of options and financial analysis so I”ll be able to find out the impact on the company.
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Implementation of leasing solution into ERP Microsoft Dynamics Navision
Juřík, Vlastimil ; Smutný, Zdeněk (advisor) ; Říhová, Zora (referee)
This master's thesis delivers a comprehensive view at leasing business processes running in small and medium-sized leasing companies including the feasibility of their support through an imple-mentation of leasing application software. The first objective of this thesis is the design of an application software system, which will cover general leasing process in small and medium-sized leasing companies for the purpose of development packaged application software system suitable for implementation into small and medium-sized leasing companies. The second objective is a design of a specific implementation of a software system defined in previous objective of thesis. The design of an implementation is based on Microsoft Dynamics Sure Step project management methodology, which was adapted for the purpose of implementation of designed leasing application software into medium-sized leasing company. The first part of the thesis introduces basic concepts occurring throughout whole thesis for a clear understanding of the purpose of the practical work and its processing. The second part describes the Microsoft Dynamics platform as a variety of business software tools suitable for departmental development of leasing solution. This platform includes project management methodology suitable for the business software tools. The third part contains a design of an application software covering general leasing process. The fourth part describes the design of a specific implementation of a leasing application software system defined in previous part of thesis into medium-sized leasing company.
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Leasing versus credit
Chalupecký, Jakub ; Nováková, Lenka (advisor) ; Vašek, Libor (referee)
The aim of the bachelor thesis is to compare a leasing and a credit as a form of external financing long-term assets especially from accounting, tax and legal point of view. An accounting part is focused on the beginning, standard progress and correct ending of a contract. A chapter devoted to taxes follows the preceding accounting issues. In a following chapter the thesis is focused on a comparison of an economic advantage of a financial leasing and a credit. Lastly the theoretical knowledge is applied on a particular example of financing a car. The thesis is interspersed with illustrative examples and statistical data about use of the investment funds.
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Financial and operative leasing by Czech accounting legislation and IFRS
Pustková, Aneta ; Nováková, Lenka (advisor)
The main goal of the bachelor thesis is a comparison of Czech accounting legislation and International Financial Reporting Standards in financial and operative leasing. The thesis is divided into two parts. The first one is devoted to Czech accounting legislation and the second one to International Financial Reporting Standards. The thesis gives the basic view about accounting of the financial and operative leasing. The differences between Czech and International Financial Reporting Standards in regards to this financial instrument are described and analyzed at the end of the thesis.
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Financial leasing and financing of the cars
Serbus, Tomáš ; Marhounová, Jaroslava (advisor)
The main theme of this bachelor essay is Financial leasing and financing of the cars. The first part of the thesis is focused on the explanation and the characteristics of financial leasing. In the second part I deal with legal regulations of financial leasing and with accounting leasing operations. The last part of the thesis is focused on financial leasing in practice, comparison of the offers and the choice of the best offer of the financial leasing.
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Leasing - Accounting and Tax Aspects
Gillová, Martina ; Zmrhalová, Alena (advisor) ; Černovská, Lenka (referee)
Basic characteristics of leasing. Possibilities of leasing operations accounting according to the Czech regulations and according to the International accounting standards (IAS/IFRS). Analysis of differences in accounting. Schemes of leasing operations in financial statements. Tax aspects of leasing operations.
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