The thesis deals with the characteristics of financial leasing and consumer lending, wals of bookeeping, tax burden, reflection of operations in financial statements and aboe all the analysis of diference of both variants. The output of this thesis is statement, witch of the financial methods is preferable a than comparison of different types of financial leasing.

The theme of my thesis The operational and financial leasing of cars (accounting and tax view) is the evaluation of the advantages of these two forms of financing. Firstly there are basic terms and types of leasing after that the situation on Czech leasing trade is evaluated. Subsequently the accounting and tax view on operational and financial leasing is processed. Theoretical knowledge is applied to practical case study, there is evaluated the most optimal form of financing a car.

Master’s thesis concerns about financing of business activities of the selected company. Master’s thesis is consist of three parts, theoretical, analytical and proposal part. The theoretical part of Master’s thesis defines the possibilities of financing business activities and also the terms of financial analysis. The knowledges gained in the theoretical part are then applied to the financial analysis of the selected company. The final part compares the opportunities, that lead to an optimal financing solution.

The diploma work is focused on at the evaluation of advantage to finance the investment property by the means of credit or financial leasing and explore investment efficiency in term of future value of cash flow

This thesis deals with the selection of the best funding method of purchasing new punching press TruPunch 5000 for company AZ Klima, s.r.o. This work includes analysis of current leasing and credit options on the Czech market and their evaluation in accordance to given kriteria as well. The goal of the thesis is to select the most appropriate funding method.

This master´s thesis focuses on selection appropriate external corporate financing. It is about comparison offers of bank loans and financial leasing for purchase of a building machine in a specific company. Main goal of this master´s thesis is find the best product from the offer.

This thesis is focused on the topic of leasing especially from the legal point of view. The first part deals with history of leasing, definition of leasing, dividing of leasing according to different criterias and also with Czech leasing market. The following part is concerned with legal regulations of leasing (leasing contract) primarily in Czech, but also in European and international law and formulation of terms of the leasing contract as well. The final part contains the main objective of this thesis, which is analysis of the general commercial terms of the leasing contract and their comparison with legal regulations. In connection with this analysis, there are mentioned several suggestions and recommendations for improvement of the current situation.

The main goal of this thesis is to provide a general knowledge of the leasing as a form of asset financing compared to the loan, describe leasing and define its history, types and functions, define the legal and tax aspects of leasing. Another goal is to capture the forms of lease accounting and evaluate the leasing compared to the loan by way of examples using different methods.

This thesis deals with the analysis of the credit process as a form of financing from foreign sources The theoretical part of this thesis deals with the characteristics of the credit business, furthermore with explanation of the terms connected with bank loans, which are the main focus of the theoretical part. Not least, alternative forms of financing are mentioned, which banks offer next to the credits mostly by means of their branches. The practical part analyzes the process of credit offers in the chosen banking institutions, the application process of granting the loan for buying a car i.e. what an applicant has to hand in and which conditions he has to fulfill, so that the bank would in general accept his application. At the same time, some leasing companies were addressed with an application for a not {--} binding offer for the same object of financing. On the basis of performed calculations it has been found that the financing of the bank loan is more advantageous for the company than leasing and that the client gets more easily a bank loan in the bank, in which he has a checking account

Thesis describes leasing operations from accounting and tax point of view. It focuses on accounting and tax obligations of a lessor and a leaseholder. In the practical part it analysis leased assets of a chosen prague company.