National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Solution of claims in terms from taxing and accounting aspect of suppliers and customers relations
PEŠOVÁ, Eva
The main aim of this graduation theses was assessment of outstandings from accountant and tax point of view. To analyse outstandings in concrete accounting entity and find out the way of its security of debt and debt recovery after term of expiration. The most important part of this graduation theses is aplication of lawful rectifying item and amortization of debts in practice and after that resulting effect on tax base and income range.
Accounting relations focused on supply - consumer relations and their fixation in accounting
PEŠOVÁ, Eva
The main goal of this thesis was to sum up the dilema of active debts and engagements from the view of suppliers and customers relationships and to bring closer accounting in a specific company which works on the field of producing and selling plastics products. In my thesis I focused on specific accountig of active debts for subscribers, engagements against suppliers, provided and recived advance payments, accounting of exchange rate difference and time resolution. I have also investigated individual accounts of account classification which is connected with specific dilema and differences from the standard accountig.

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