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Analysis of receivables management in selected business entity
KOŘÁNKOVÁ, Romana
The aim of this bachelor thesis was to evaluate the claims management in the economic entity and focus on the bad debts. The work was focused on short-term debts because the company providing the information does not have long-term debts. The theoretical part deals with the general management of receivables before and after maturity. This part explains the creation, valuation, extinction and billing of claims and is focused on overdue receivables and their solutions - cession, exaction of debts and write-off. The practical part focuses on the management of debt in the company. First there is an analysis - turnover of receivables, receivables turnover rate, liquidity and subsequent comparison of indicators in individual years. Next part of this work compares the selected firm with a competitor in the same transport sector. Then this work shows the accounting of receivables and management of overdue receivables, which are dealt with external company, lawyers and courts. The company has a large number of claims (before maturity and after maturity). It should try to reduce them, for example, by requiring advance or offer discounts at fast payment.
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reporting and accounting of fixed assets of the Prague City Assembly and the district of Prague 13
Dušková, Martina ; Hálek, Miroslav (advisor) ; Svoboda, Michal (referee)
This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.
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Assets in the selected accounting entity in the tax and accounting context
BENDOVÁ, Eva
The aim of this bachelor thesis is through the analysis to evaluate the tax and accounting context reporting the property in the selected accounting entity. The theoretical part is mainly deals with the characteristics of the property, including the valuation. The practical part includes the choice of the optimal depreciation schedule, the impact of tax and accounting depreciation on the tax basis and the selection of an appropriate depreciation.
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Tax Incidence of Using A Vehicle in Enterprise
KRÁLÍČKOVÁ, Eva
Subject matter of my diploma paper is {\clqq} Tax burden of road transfer in select entrepreneurial subject``. My aim is optimise tax charge of road transfer in this entrepreneurial subject. I define long-term corporeal property, manners of its acquisition and its depreciation in introductory part. Further, I describe taxes and compulsory charges, which closely bear with road transfer. I focus on tax charge in factual company, which carries bussiness in road transfer in the end. I investigate tax stress at tax and duties, which directly bear with road transfer. It is about road tax, consumer tax of mineral oils, value added tax (VAT), the duties from usages of motorways and high-roads and finally insurance of responsibility for damage caused operation of motor vehicle. I compare tax burden of two particular trucking systems the company has available and I propose options available to a possible reduction of tax charge in these two freighters.
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The debts from a law, accounting and tax aspekt in a conditions of the Czech republic
RADOŠOVSKÁ, Šárka
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.
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Management system of active debts
HESSOVÁ, Zuzana
The subject of the diploma thesis is a management claim system. The aim of this work is surveying methods works with claims and giving well-arranged and integrated/coherent view of possibilities their assurance from points of law, accounting and tax, solutions of problem minimization bad debts/uncollectible accounts, of issue of the claim´s delimitations duties and responsibility. The theoretical part of the diploma thesis has been occupied of common delimitation of claims, it means their characteristics, the rise and the valuation, classification, accounting record and inventory; the claims after time-limit, the possibilities claims assurance, the items of correction, the claim´s depreciation and their cede. The practical part of my diploma thesis is made in the Oknoplastic company Příbram. The introduction of the practical part is intented on a characterization of this company, next sections are devoted to the analysis particual claims group, which are filling by company, to their assurance, items of correction and depreciations. The practical part is finished by proposal to improve system of claims management in the Oknoplastic company s.r.o.
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Odpisování dlouhodobého majetku a jeho vliv na dan z příjmů
Čán, Jan ; Strouhal, Jiří (advisor)
Ve svojí práci se chci nejdříve zabývat vymezením hmotného majetku, dále způsoby jeho oceňování, způsoby jeho odpisování a nakonec chci uvést příklad, na kterém ukáži svoje závěry závěry. Problém odpisování dlouhodobého majetku řeší téměř každá firma, která se snaží optimalizovat své daňové zatížení. Jejím cílem je daňově odepsat majetek tak, aby minimalizovala svojí daňovou povinnost. Na příkladě, uvedeném v části 4., se pokusím úvést několik různých způsobů odpisování a následný vliv na výši daně z příjmů.
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