National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Analysis of bad debts in the reporting entity
KOPFOVÁ, Jiřina
The main aim of this graduation theses was to characterize the bad debt and is then analyzed in the reporting entity. 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. After a complete analysis and mapping of debts can be stated that the company has an overview of overdue debts, records all borrowers and applied hedge funds. Also accounting entity should not fear to make up rectifying items to overdue debts because if they will be in step with law No. 593/1992 Sb. about backlog for finding the base of income tax it can have the only the positive impact for the base tax and high of tax as well.
Analysis of accounting relations in company
KOPFOVÁ, Jiřina
The target of this bachelor´s work was analysis of accounting relations in specific company which works in the area of timber harvesting with harvestor technique. Another target of this work is to analyse active debts and liabilities. I focused on specific accounting of active debts for subscribers, engagements against suppliers, provided and received advance payments, accounting of exchange-rate difference and time resolution. Also I set up the vertical analysis of asset and debts.

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