Specifics of long-term assets accounting in selected accounting unit

The bachelor's thesis focuses on the analysis of accounting of long-term assets of the allowance organization. Next it is comparison of accounting procedures in the field of long-term assets of allowance organization with business subject and evaluation of specifics. The thesis is divided into two parts. Theoretical part defines important terms, and it is focused on accounting procedures in the field of long-term assets of allowance organization and business subject according to valid legislation. In the practical part is characterized selected entity on which the analysis of accounting procedures in the field of long-term assets is performed. It is followed by the analysis of accounting of long-term assets of a specific allowance organization. As the next in the practical part is summarization and comparison of specific difference in accounting of long-term assets between the allowance organization and the business subject