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Depreciation of intangible and tangible long-term property and its consequences
Solarová, Jana ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor's work examines the tangible and intangible assets and its depreciation. The aim is to understand the process of tangible and intangible assets lifespan with increased emphasis on depreciation and with it associated consequences and to prove predetermined hypothesis. Each chapter contains illustrative examples to strengthen the thesis comprehension. The practical part is focused on the analysis of the depreciation methods as well as the application of a deferred tax at the most significant companies in the Czech Republic. Investigation confirmed that in real business life a few of the large variety of methods are used. In fact, the most common are simple and time-saving depreciation methods. These are unfortunately not always correctly expressing the wear rate; such is currently the most widely used method of straight-line depreciation.
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Reform in Accountancy of Municipalities Starting as from 1st January 2010
KOČKOVÁ, Hana
The objective of the dissertation bearing the title the ?Reform in Accountancy of Municipalities Starting as from 1st January 2010? is to evaluate changes made in the field of accountancy of municipalities since the year 2010 and the procedures of bookkeeping of the Municipality of Brasy. On 1st January 2010, the new Decree No. 410/2009 of the Coll. came in force and effect, superseding the Decree No. 505/2002 of the Coll., representing an implementation decree to the Law No. 563/1991 of the Coll., of Accountancy, for the municipalities.
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Long-term itangible and tangible property
Kuncová, Markéta ; Černý, Václav (advisor)
This thesis captures the intangible and tangible property in all the basic stages which passes through a lifetime in company. This include especially assessing, acquisition and depreciation of property. Work is accompanied by short case studies. Work is primarily drawn in terms of national accounting rules.
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