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Accounting and its authentic and true view in relation to long-term assets of an enterprise
ŠTEMBERKOVÁ, Sandra
The topic of my bachelor thesis is: Accounting and its authentic and true view in relation to long-term assets of an enterprise. The main point of my thesis is the analysis of fixed assets in relation to true and authentic view of the accounting. The first part of thesis contains theoretical information on the issue of long-term assets (fixed assets definition, its acquisition, valuation, depreciation and decommissioning). In the practical part I am trying to analyse the returns of fixed assets in accordance with the specified limits. In addition, I am comparing and evaluating possibilities of the creative accounting practices, which we can find in fixed assets, and what effect should the application have for the profit of the enterprise.
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Analysis of fixed assets charging in PC accounting software
MRÁZ, Jakub
My work is focused on the area of long-term tangible asset, especially on its accounting in various accounting software and on the advantage and disadvantage, which are adherent to several accountig software. The theoretical part contains a description of long-term tangible asset from the accounting and tax view. The theoretical part is focused on the description of an assessing, an acquisition, a depreciation and on the discard too. Foundation for this section was mainly recommended literature. After reading up of this sources I have quite clearly staked out particular terms and differencies between them. The second part of my work is a practical section, that comes out of knowledge from the theoretical part. My work is there at full lenght focused on the particular accountig software and ways of proccessing long-term tangible asset evidence in that. These programmes are Pohoda and M-line. Between them there are diametrical differences even on the first sight, because both of them use another operation system. In analysis of accountig in programme M-line I have come out from knowledge picked up during my short term attachment in the Transport company of České Budějovice. This company is one of the users of this software. The second accounting system is Pohoda. In analysis of it, I used my experience from the study on the Commercial academy of České Budějovice. But not only my experience, I also used experince of the teachers on that school, who come into the contact with this software every day. Finally there is comparison of advantages and disadvantages of those chosen software, that clearly shows that Pohoda is more modern and more complex. It is made for accounting in small and medium companies. On the other hand it is neccesary to say, that programme M-line fully satisfies the needs of the Transport company, because M-line is constructed on the requests of Transport companies all over the Czech republic and for the close co-operation between users in this company and makers of this software. It is possible to have very wide evidnce of long-term tangible asset in M-line. Both of accounting software is nevertheless full-valued, well-arranged and competitive in comparison with other products in our market.
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Methods of acquisition of fixed assets in a company - accounting and tax aspects
LAKSAROVÁ, Ivana
The aim of the project is analyzed and assessment of the acquisition of tangible fixed assets and the impact of depreciation on the tax base. The work is divided into two units, the first part is theoretical and one practical. The theoretical part covers the theory of tangible fixed assets. The practical part deals with the tangible property in LESING plus, Ltd. I focused on ways to purchase property in the enterprise and the method of depreciation.
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The bookkeeping of long-term asset and the depreciation policy in relation to certain company
BRUSOVÁ, Pavlína
Thema the bachelor work is "The bookkeeping of long-term asset and the depreciation policy in relation to certain company". The object the work is evaluation of the depreciation policy and with a view to the tax reform. The theoretical part is paid to characteristic and parting of long-term asset, its acquisition, evaluation, evidence, liquidation and especially of tax and book depreciations. In the practical part the work I apply theoretical recurrences and I´m focusing on the concrete examples uderdepreciations of long-term asset and their squaring. Is noted the bookkeeping and means on the examples the long-term asset company.
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