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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Financing models for the purchase of passenger cars (lease versus credit)
 Bechner, Lukáš ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The present Bachelor's thesis describes the most frequent financing models for the purchase of passenger cars. Primarily, it attempts to analyse several selected models in terms of their consequences for accounting practices in line with current regulations in the Czech Republic. Model examples are then used to illustrate specific accounting procedures on the basis of the relevant Chart of Accounts for businesses. The pros and cons are subsequently discussed in detail. Furthermore, differences in taxation treatment are taken into account. The relevant legislation included in the analysis covers Income Tax Act, VAT Act and Road Tax Act.
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