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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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The analysis of the influence of the height of mortgage advance payment on an estate price
Skořepová, Marcela ; Vítková, Eva (referee) ; Kocourková, Gabriela (advisor)
There are many ways to finance housing. This thesis deals with the financing of a property by means of mortgage. It focuses on the impact of the down payment on the mortgage in the total price of a new home for a young family. The introduction defines the basic concepts related to mortgage requirements and documents which are necessary for obtaining the loan. In the next section, mortgage is designed for a set of different initial down payments for a particular apartment, and these variants are then evaluated. The work also includes the appraisement of the model apartment and it compares the determined prices with the total price paid by the family, including the costs associated with the mortgage payments. The aim of this thesis is to determine how high the influence of the initial amount of the down payment is on the total price of the apartment.
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Alternative Forms of Financing
Venzarová, Ivana ; Ulrich, Milan (advisor) ; Štáfek, Pavel (referee)
The thesis focuses on the possibilities of alternative forms of financing a vehicle and is divided into two parts.
The theoretical section describes and characterizes different forms, include states their advantages and disadvantages. The practical part compares different offers from leasing companies on financing a new vehicle Škoda Octavia forms consumer credit and financial leasing and then their valuation and choose the advantageous offer.
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Accounting and Tax Aspects of Acquisition of the Asset through Leasing or Loan
Novotný, Martin ; Kuchařová, Ivana (advisor) ; Hana, Hana (referee)
The thesis focuses on financing property of a company by using the method of financial leasing or the method of credit. The thesis is divided in to a theoretical part and a discussion. The theoretical part describes explains various methods of financing such as financial leasing, credit and partially also operative leasing which has lately been used more and more. There are two main points of view on financing. First one being accounting and second being fiscal. This part also focuses on the process of accounting and the options of influencing taxes according to income tax law, added value tax law and road tax law.
The discussion includes characteristics of a fictional accounting unit. There are also samples of suggested calculations of financing through financial leasing and credit and their accounting in the beginning, throughout and at end of a contract. The second part also offers a practical solution to influencing all previously named taxes. There are conclusions on set problems and evaluations on both methods written in the summary of the thesis.
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Comparison and application of Lease by Czech accounting legislation and IFRS
Hejhalová, Dana ; Kuchařová, Ivana (advisor) ; Jana, Jana (referee)
Subject of this diploma thesis Comparison and application of Lease by Czech accounting legislation and IFRS is a comparison and analysis of purchase and lease of tangible assets through financial and operational leasing in selected company by Czech accounting legislation and IFRS and to assess which reporting of assets is economically and organizationally effective for the accounting entity. Theoretical background of this diploma thesis is fistly dealing with reporting of financial and operational leasing by Czech accounting legislation and then by IFRS. In Chapter Czech accounting legislation leasing is regarded by the law of accounting, income taxes and the law of VAT. In chapter IFRS are firstly mentioned legislation related to leasing, after its depreciation, accounting, appraisement and at the end of theoretical part is leasing assessed by IFRIC 4. In practical part of this thesis the gained knowledge from theoretical background are used and analyzed. In this chapter the model project is elaborated for company Cramo s.r.o. which acquires and leases Bobcat loader through financial and operational leasing by Czech accounting legislation and IFRS. The decision which reporting method of assets is more effective for the company is made in this chapter. Financial Statements by Czech accounting legislation and IFRS are made for comparison in which is embedded purchased and provided asset and depreciation on the leased item. At the end of this chapter costs and revenues of leasing are summarized by Czech accounting legislation and IFRS and the result of this thesis are discussed.
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The analysis of the influence of the height of mortgage advance payment on an estate price
Skořepová, Marcela ; Vítková, Eva (referee) ; Kocourková, Gabriela (advisor)
There are many ways to finance housing. This thesis deals with the financing of a property by means of mortgage. It focuses on the impact of the down payment on the mortgage in the total price of a new home for a young family. The introduction defines the basic concepts related to mortgage requirements and documents which are necessary for obtaining the loan. In the next section, mortgage is designed for a set of different initial down payments for a particular apartment, and these variants are then evaluated. The work also includes the appraisement of the model apartment and it compares the determined prices with the total price paid by the family, including the costs associated with the mortgage payments. The aim of this thesis is to determine how high the influence of the initial amount of the down payment is on the total price of the apartment.
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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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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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The importance of leasing in the truck-transport company
BOČANOVÁ, Jana
The theme of this bachelor thesis is ?The importance of leasing in the truck-transport company?. The target of my work was to characterize, compare and evaluate advantages and disadvantages of financial and operative leasing, at first from theoretical point of view and later use the gained knowledge and apply it in the practical part, in which I dealt with the importance of leasing in the company Autodoprava Hanzalik s.r.o.
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Leasing from the point of view of lessee according to the Czech accounting regulations and IAS/IFRS
Miková, Tereza ; Martiník, Karel (advisor)
The goal of this bachelor thesis is to characterize approaches to accounting information of the Czech accounting regulations and the International Accounting Standards and International Financial Reporting Standards (IAS/IFRS) and to compare them. At the beginning the term leasing, sorts of leasing, advantages and disadvantages are defined. In the following two chapters deal with different matters in bookkeeping and reporting according to the Czech Accounting Standards and international legislation. Finally, this bachelor thesis interprets particular accounting approaches to leasing and compares them. Different reporting results are applied to a model example.
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