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Car Purchase and Related Tax Implications
Navrátil, Filip ; Posoldová, Kateřina (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the optimization of the tax base for legal entities, focused on acquisition methods and forms of depreciation of new vehicles. The first part covers the theoretical starting points and defines the structural elements of corporate income tax, defines the term property, including tax depreciation and methods of purchase. The second part contains an introduction to the company, calculations of loan and leasing offers, including their impact on cash flow. The last part contains a comprehensive comparison of possible forms of purchase and recommendations for entrepreneurs.
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Depreciation as a tool for tax optimization
Trödlerová, Veronika ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis is focused on optimization of corporate income tax by means of tax depreciation of assets. It first defines the theoretical bases by looking at accounting and tax rules, then analyses the assets of the selected company, including the analysis of depreciation groups. In the last part of the thesis, newly acquired assets are included, suitable depreciation methods are chosen and, at the same time, the economic impact of proposed solutions is assessed.
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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.
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The Selection of Apropriate Method of a New Device Funding
Semenka, Tomáš ; Chasák, Jiří (referee) ; Zeman, Václav (advisor)
This thesis deals with the selection of the best funding method of purchasing new punching press TruPunch 5000 for company AZ Klima, s.r.o. This work includes analysis of current leasing and credit options on the Czech market and their evaluation in accordance to given kriteria as well. The goal of the thesis is to select the most appropriate funding method.
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Internal Accounting Directives for Corporations
Malhocká, Andrea ; Křížová, Zuzana (referee) ; Pěta, Jan (advisor)
The bachelor's thesis is aimed at creating an internal directive for long-term assets in a company ALBA – METAL, spol. s r. o. The first part is focused on defining the theory for internal directive, long-term assets, its valuation, inventory, depreciation, technical evaluation, registration of fixed assets and especially its accounting. The second part introduces the company, describes its functioning and a short financial analysis is performed. The last part deals with the proposal for a comprehensive intercompany directive focused on long-term assets.
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Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
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