National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Long-term assets in the agricultural enterprise- financial, fiscal and legal aspects in the CR
ZEMÁNKOVÁ, Ivana
The aim of this bachelor thesis is to refer to the diversity in accounting of fixed assets within agricultural company. In this sector, the entity deals with a number of specific cases but has to follow the common accounting principles at the same time. The study describes the whole useful life of an asset. It regards acquisition of an asset, especially the issue of pricing, wear of an asset and finally disposal of an asset together with calculation of amortized cost. The practical part of the study is relevant here since accounting of a particular company is analyzed. The data used in the theoretic part of the thesis are based on literature. The data used in the practical part were provided by the surveyed company. In the discussion at the end of this study, theory is compared to practice and relevant recommendations for the surveyed company are concluded. The results provide an overall view of the issue of fixed assets in an agricultural company.

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