National Repository of Grey Literature 94 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Optimization of Corporate Income Tax by Using Tax Receivable Adjustments
Němcová Kotoučková, Monika ; Pěta, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the topic of receivables from the point of view of the civil code, the law on accounting and law on taxes on income with an emphasis on the risk receivables. In connection with this issue is a concern directed to the creation of accounting and legal rectifying items with the ultimate purpose to use the rectifying items to optimize tax revenue.
Creation of Adjustments to Assets of Accounting unit
Říha, Pavel ; Říha, Václav (referee) ; Fedorová, Anna (advisor)
This work puts mind to technique creation and clearing adjustments. It describes current situation, which may originate in firm, and it explains their correct solution.
Receivables Management in Corporation
Kachyňová, Iva ; Grichová, Veronika (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with basic concepts that relate to receivables, their management and subsequently enforcement in the business corporation. Specifies types of receivables and uses the theoretical knowledge in the analytical part. Based on the financial analysis, a measure is designed to ensure better customers credit assessment and on that basis, to define the criteria for providing business loans and to provide information on the credibility of the customer.
Software Application for Creating and Accounting Rectifying Items for Receivables
Mahrová, Petra ; Poláček, Ondřej (referee) ; Jakubcová, Marie (advisor)
This bachelor thesis deals with the receivables, and especially the creation of rectifying items for receivables. The main goal is to create an algorithm for creation of rectifying items for receivables for selected company. The theoretical part marginally defines basic concepts related to information system and information technology. The main part of the theoretical part focuses on the characterization of key terms associated with an extensive receivables issues, mainly about overdue receivables and related options of creating rectifying items. The practical part is focused not only to designing an aplication for creation of rectifying items for receivables, but also designing a directive for the creation of rectifying items in the selected company and its implementation using designed application in Microfoft Excel enviroment.
Receivables Management in Corporation
Rosypal, Pavel ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
This bachelor’s thesis deals with receivables management system in a specific business corporation. Emphasis is placed on overdue receivables. The theoretical part deals with the characteristics of main concepts. The analytical section describes the company. In the last section is invented system which leads to improvement of receivables collection.
Internal Guidelines in Quaprotek Manufakturing, k.s
Doležalová, Jana ; Danielová, Magda (referee) ; Hanušová, Helena (advisor)
The master´s thesis focuses on the internal guidelines of the company Quaprotek Manufacturing, k. s. The theoretical bases of internal guidelines will be discussed in the first part and the basic concepts. In the second analytical part of the thesis the selected company will be introduce and analyze and the existing internal guidelines will be analyzed and evaluated. In the last part I will propose necessary internal guidelines, draft the formal aspects of the internal directive of the company and adjust the existing directives and create some missing directives.
Correction Items to Assets
Benešová, Eva ; Svoboda, Petr (referee) ; Fedorová, Anna (advisor)
The Master´s Thesis deals with concept of tax accepted and non accepted Correction Items to Assets used in Czech Accounting system. Further more it reviews Correction Items to Assets into existing Czech company.
Receivables at a Corporate Enterprise
Hanáková, Romana ; Pavlík, Jiří (referee) ; Fedorová, Anna (advisor)
This diploma thesis deals with claims in selected capital company. Specifically, it fosuces on the trade receivables. Through the results of analysis of current receivables, proposes measure that can help improve the situation in he selected company.
Receivables Management in Corporation
Žákovská, Lucie ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
The bachelor´s thesis is focused on the issue of receivables in a selected business corporation. An analysis of receivables management and financial indicators is carried out here, on the basis of which methods are suggested that should lead to an increase the effectiveness of receivables management. The main focus is placed primarly on overdue receivables and their following elimination.
Inventory analysis from an accounting perspective
FOŘTOVÁ, Tereza
The bachelor thesis deals with "Inventory analysis from an accounting point of view". The objective of the thesis is to define inventory, its qualification, analyze inventory in terms of possible valuation methods and accounting methods. Furthermore, it analyses the impact of inventories on the profit and loss and financial statements. In the practical part, the theoretical background is applied to a specific business entity. The enterprise that the thesis examines in terms of inventory analysis is 'XYZ s.r.o.'. This enterprise deals with the execution of complete deliveries of home appliances, including the creation of a project and technical preparation. The thesis first focuses on characteristics of business entity, how inventories are acquired in the enterprise and then how the enterprise accounts its inventories. The main part focuses on the valuation of inventories when they are removed from the enterprise. The method of valuation of inventories on removal using the moving average method will be compared with the weighted arithmetic periodic average method and the FIFO method for a selected type of inventories. The final part is focused on the discussion and evaluation of the information found in the practical part.

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