Zavedení odpisování dlouhodobého majetku u obce Žákovice

The theme of my diploma thesis is The implementation of the fixed assets depreciation at the village Žakovice. The aim of this thesis is to prepare this village for compulsory depreciation of the fixed assets. The theoretic part involves characteristics of the village and the general characteristic of the fixed assets including the ways and rules of depreciation. The practical part includes analyses and categorization of the fixed assets. The project part of the diploma thesis contains all the findings and facts which influence depreciation of each of the analysed fixed asset category. Based on the facts found, calculation of the accumulated depreciation and establishment of the depreciation plans is performed for all depreciated assets. The outcome of my diploma thesis contains the fixed assets guidelines for the village Žakovice.