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Dopady metody tvorby a zúčtování opravných položek banky na její hospodaření
Pečinková, Lucie
The diploma thesis deals with the creation of loans provisions in banks. The need for adjustments is based on the existence of credit risk and this thesis presents techniques of credit risk measurement and applied credit risk indicators. Before calculating provisions, it is necessary to classify receivables, whose parameters are also discussed in the thesis. The practical part focuses on methods of calculating provisions. The method of coefficients, discounted cash flow method and statistical methods are compared. Markov model and gross roll rate model were selected from statistical methods. The findings were evaluated and recommendations were made based on the findings.
Účetní závěrka vybrané společnosti se zaměřením na respektování zásady opatrnosti
Hlavicová, Barbora
Hlavicová, B., The financial statements of the selected company focusing on the pre-cautionary principle. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis is concerned with accountant principles, expressly with the precaution principle. The theoretical part analysis on detail the principle and means which help to project the principle into the accounting itself. These findings are applied when examining the accounting units in the chosen accounting com-ponent. Particularly development of resources and adjustments. Subsequently recommendations are suggested to achieve the precaution principle
Dopady pohledávek a závazků na výsledek hospodaření podniku
Zelenková, Miriam
This bachelor thesis deals with receivables and liabilities of the company XXY s. r. o. It concentrates on analysis of the receivables and liabilities and it also expands the issue of adjusting items, suggests guideline for their creation and then applies on examples from the company’s accountancy. After comparison with the present creation of adjusting items of receivables, the impact on the resulting net income is evaluated. Advantage of insurance of receivables is also considered.
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.
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.
Principle of prudence, tools of principle of prudence and their influence on keeping the books and financial reporting of company.
Langrová, Lucie ; Randáková, Monika (advisor) ; Šindelář, Michal (referee)
The bachelor thesis deals with a principle of prudence, its tools and their influence on keeping the books and financial reporting. The principle of prudence and its tools are theoretically described and individual tools are demonstrated on exact examples. The last part of the thesis is focused on observing the principle of prudence in the exact company. It specifically deals with the determination of rules for accounting and reporting the tools of the principle of prudence and their compliance.
Accounting and tax specifics of receivables
Gyüreová, Kamila ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.
Procyclicality of Bank Lending and Provisioning Behavior
Svoboda, Jan ; Šopov, Boril (advisor) ; Lešanovská, Jitka (referee)
The aim of this paper is to investigate the procyclical behavior of banks in terms of lending and loan loss provisioning, and its dynamics with regard to the adoption of the Basel II capital regulation. Using bank-level and country-level panel data spanning from 1996 to 2013 we answer this question for the OECD and BRIC countries. We find a positive effect of bank capitalization on loans growth, which, perhaps due to the recent financial crisis, weakened after 2008. Together with evidence of income smoothing and capital management we also find strong cyclical behavior of banks in terms of loan loss provisioning. At the same time, we do not find any robust changes to this behavior after the introduction of the Basel II capital regulation. We fill a gap in the empirical literature as there has been hardly any research done on changes brought forward by the adoption of the Basel II capital regulation. The results may be therefore of interest for regulators and other professionals. Moreover, we use in our analysis data for BRIC countries, which have been often neglected.
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.
Assessment of Financial Statements and the Closing of Books in a Chosen Company
Roštášová, Nicola ; Lörinczová, Enikö (advisor) ; Ludmila, Ludmila (referee)
The diploma thesis deals with the process of book closing and financial statements applied in particular accounting entity. The thesis is divided into three parts. The first of them defines basic information regarding financial statements and it describes in detail each single step in the process of financial statements. The main part of thesis is dedicated to the preparation of financial statements, analysis of all the steps and following compilation of compulsory financial statements in the particular stock corporation that is famous in brewing industry. The last part deals with evaluation of all the steps during the processing financial statements in the particular company and also with total evaluation of financial statements with suggestions and recommendations for improving the process of financial statements.

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