National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Financing long term property in firm with international participation with international and intranational truck and automobile transport
BAŠTA, Kristian
The base of the dissertation was the characteristics of the long-term corporeal property and possibilities of its financing. The topic was further developed in the practical part of the dissertation on possible use in Handy-trans company. Cash payment, leasing and bank credit belong among the described alternatives. Advantages and disadvantages of these forms of payment are also mentioned in the dissertation. There are also mentioned accounting regulations connected with long-term property. In the practical part all the long-term corporeal property, purchased since the establishment of the company, is described. The pricing load for the company, the company where the item was purchased or which provided money for purchasing the item, are also mentioned at each item. The most advantageous variant is chosen for the given company. The most optimal alternative seems to be the purchase through leasing despite the difficulties with getting the bank credit in this difficult economic time. The cash payment is not possible due to the size of the company. It could significantly influence liquidity and pecuniary stability of the company.
Current Assets Purchase By The Medium Of Leasing,Credit Sale Or Credit
PLÍVOVÁ, Jana
The objective of this bachelor thesis was the description of the different alternatives of purchase of long-term tangible property in conditions of a concrete accounting entity. Different alternatives can be taken into account, for exemple: internal resources, by the medium of leasing, bank loan or installment financing. In my thesis all methods mentioned above are described both from fiscal and accounting point of view. Further the advantages and disadvantages concerning the methods are mentioned. In practical part there is a concrete realization of purchase of long-term tangible property in conditions of a concrete accounting entity. Billing, accounting procedures, total cost numeration and tax savings are depicted on this tangible property. In conditions of the concrete accounting entity according to the total comparison - the best alternative from the fiscal point of view is chosen .The best alternative from minimum cost point of view is the purchase by the medium of installment financing. This alternative will be appropriate when the company doesn´t have enough internal financial resources.

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