Current Assets Purchase By The Medium Of Leasing,Credit Sale Or Credit

The objective of this bachelor thesis was the description of the different alternatives of purchase of long-term tangible property in conditions of a concrete accounting entity. Different alternatives can be taken into account, for exemple: internal resources, by the medium of leasing, bank loan or installment financing. In my thesis all methods mentioned above are described both from fiscal and accounting point of view. Further the advantages and disadvantages concerning the methods are mentioned. In practical part there is a concrete realization of purchase of long-term tangible property in conditions of a concrete accounting entity. Billing, accounting procedures, total cost numeration and tax savings are depicted on this tangible property. In conditions of the concrete accounting entity according to the total comparison - the best alternative from the fiscal point of view is chosen .The best alternative from minimum cost point of view is the purchase by the medium of installment financing. This alternative will be appropriate when the company doesn´t have enough internal financial resources