Non-current assets are intended for the company's business activities with expected benefits over more than one accounting period. Equivalent names for non-current assetsare permanent or fixed assets. Fixed assets can be broken down into tangible assets,intangible assets, financial assets, and long-term receivables. Long-term tangible assetsare consisting of asset types that can be used in production, renting, or carrying out administrative work. Intangible fixed assets, reversely, do not have a physical presence and consist of various rights, goodwill, trademarks, and patents. Long-term financial assets include a company's financial investments intended to carry out a specific benefit, and long-term receivables represent debts owed to a company that are due more than twelve months from the last recorded date. The bachelor thesis analyzes the long-term assets of the micro company "XY", withal, the analysis of the company's assets reveals common accounting errors. The conclusion of this bachelor's thesis is the existing necessity of establishing better supervision of micro and small enterprises because the lack of it increases the possibility of unintentional and intentional accounting errors and opens more space for possible accounting manipulations.