Majerská, Petra: Long-Term Assets – Long-Term AssetAccounting (Bachelor thesis)./Petra Majerská – Technical University in Zvolen. Supervisor: Prof. Ing. Iveta Hajdúchová, PhD. Economics and Management of Natural Resources, Zvolen.Year of defence: 2018. Number of pages: 40The Bachelor thesis deals with the long-term assets classification and accounting. It is divided into two chapters. The aim of the Bachelor thesis is to analyse the impact of the different methods of acquiring and writing off the value of long-term assets in the chosen company JGA Ltd. which operates in the Slovak market with the aim of providing services in the field of international logistics. In the final practical part of the work the acquired knowledge is applied in the chosen company, on the basis of which suggestions are given for the raising of assets and the comparison of different forms of writing off the depreciation and net value of business assets.