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	Depreciation policy of an entity and analysis of its impact on economic result NOVOTNÁ, Petra The subject of my bachelor thesis is ?Depreciation policy of an entity and analysis of its impact on economic result.? I deal with methods of depreciation of long-term tangible assets. In the theoretical part, I focus on characteristics of long term assets and their accounting and tax depreciation. Documentation and necessary information for my bachelor thesis were provided by Mr. Jiří Jíša, an entrepreneur who keeps double-entry accounting. The practical part shows the calculations of tax depreciation of two selected assets. I calculate depreciation, accumulated depreciation and net book values and I compare various depreciation method. These calculations are shown also in graphs. At the end of my thesis, I recommend the most suitable method of depreciation to a concrete entity. The aim of my thesis was to analyze the methods of depreciation of long-term tangible assets and to determine the impact of the concrete method on the economic result and income tax base. Detailed record
	Accounting and its authentic and true view in relation to long-term assets of an enterprise ŠTEMBERKOVÁ, Sandra The topic of my bachelor thesis is: Accounting and its authentic and true view in relation to long-term assets of an enterprise. The main point of my thesis is the analysis of fixed assets in relation to true and authentic view of the accounting. The first part of thesis contains theoretical information on the issue of long-term assets (fixed assets definition, its acquisition, valuation, depreciation and decommissioning). In the practical part I am trying to analyse the returns of fixed assets in accordance with the specified limits. In addition, I am comparing and evaluating possibilities of the creative accounting practices, which we can find in fixed assets, and what effect should the application have for the profit of the enterprise. Detailed record
	The bookkeeping of long-term asset and the depreciation policy in relation to certain company BRUSOVÁ, Pavlína Thema the bachelor work is "The bookkeeping of long-term asset and the depreciation policy in relation to certain company". The object the work is evaluation of the depreciation policy and with a view to the tax reform. The theoretical part is paid to characteristic and parting of long-term asset, its acquisition, evaluation, evidence, liquidation and especially of tax and book depreciations. In the practical part the work I apply theoretical recurrences and I´m focusing on the concrete examples uderdepreciations of long-term asset and their squaring. Is noted the bookkeeping and means on the examples the long-term asset company. Detailed record

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