Problematika evidence dlouhodobého majetku a majetku pořízeného na leasing ve společnosti Impromat CZ spol. s r.o.

The aim of this bachelor's thesis is to assess the current status of investment property of the company Impromat CZ spol. s r. o. and suggest several changes and recommendations relevant to evidence of long-term assets and assets purchased on back leasing. The theoretical part describes fundamental accounting terms relevant to investment property consequently used in the practical part. The Impromat company is introduced in the preface of practical part and analysis of property is done. Based on the information gathered the plan of changes and improvement in four accounting fields is worked out. In the fields of evidence, depreciation, inventory and property discard. At the end of the thesis suggested changes are implemented into the company internal code.