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The Influence of Tangible and Intangible Fixed Assets Measurement and Its Impact on the Efficiency of an Accounting Entity
Homola, Lukáš ; Randáková, Monika (advisor) ; Míková, Marie (referee)
The focus of this bachelor thesis are tangible and intangible fixed assets and their impact on the efficiency of an accounting entity. In the beginning, the terminology related to the topic is explained. Each chapter includes illustrations of relevant mathematical problems and their solution, which demonstrates the impact of the tangible and intangible fixed assets' measurement. The practical part is based on the twenty five responses from an online questionnaire, which was made specifically with purpose of mapping the methods of depreciation and asset acquisition. The conclusion then compares the theoretical background with the reality of the results gained in the online questionnaire.
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Long term assets and its confirmation in Financial Statements
Stržínková, Veronika ; Křížová, Bára (advisor) ; Králíček, Vladimír (referee)
STRŽÍNKOVÁ, Veronika: Long term assets and its confirmation in Financial Statements -- University of Economics in Prague. Faculty of Finance and Accounting; Department of Financial Accounting and Auditing -- Thesis supervisor: Ing. Bára Křížová -- Prague 2014, pages 46. The bachelor thesis is focused on the audit of long term assets of the company ŽOS Trnava, a. s. The thesis is divided into three parts. The first chapter of the theoretical part deals with the long term assets in general, focusing on the definition of long term assets, classification, valuation, deprecation and disposal of long term assets. The second theoretical chapter describes the audit process, including the audit phases. In the practical part of the thesis, the theoretical knowledge is applied to the company. The aim of the bachelor thesis is to describe the audit process regarding the long term assets, and to apply the theoretical knowledge to the real company.
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The assets in the insolvency proceedings
Metzová, Nika ; Kotoučová, Jiřina (advisor) ; Kropáčová, Marie (referee)
The bachelor thesis deals with the insolvency proceedings and mainly with the assets that play an important role in solving the insolvency of a debtor. The aim of this thesis is to provide comprehensive overview regarding the assets that will be used to discharge claims of the creditors and to inform about the range, the content and the way of disposal of the assets in the course of the proceedings. Furthermore, the thesis considers the possibilities of realizing the assets and satisfaction of creditors' claims from the profits of the realisation. For better apprehension the thesis includes also the exemplification and samples of practice of the courts.
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