The bond can be characterized as a credit security, of which nature is the debt relationship between the creditor and the issuer. The bachelor thesis is based on the theoretical knowledge of bonds and types of corporate finances, thesis deals with the general issues and role of companyes financing, the basic characteristics and the classification of bonds. It also deals with the possibilities of dealing with bonds, the rating of bonds and also their profitability and duration. Besides of the theoretical knowledge, the work also deals with the analysis of bonds as a source of financing for businesses. In the final part, is bachelor thesis evaluated by the cost of the bonds compared to other sources of financing and presents the advantages and disadvantages of the bonds from the point of view of both the issuer and the investor.