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Receivables at a Corporate Enterprise
Staňková, Martina ; Chládková, Jana (referee) ; Fedorová, Anna (advisor)
The bachelor´s thesis focuses on problems connected with receivables at a corporate enterprise. On the basis of results of performed analysis in the selected company was proposed how correctly from the point of accountancy treat receivables after the period of maturity in such a way to the statement of account of the company provides an accurate and fair view about the accounting object and the financial situation of the company.
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The analysis of financial and tax implications of trade receivables
Pastvová, Barbora ; Gluzová, Tereza (advisor) ; Janhuba, Miloslav (referee)
The subject of this thesis are receivables and their recognition from the legal, accounting and tax perspective. It also deals with their classification among different groups. However, the main goal of this work is describing the issue of recoverability of receivables and ways to allow for this in accounting by means of impairment through allowances for doubtful accounts and writes off, all in accordance with financial and tax legislation. A chapter is dedicated to the topic of securing of the receivables using various instruments of the financial market. A practical part of the thesis analyses the recording and structure of receivables in a particular company, and assesses its success with using different approaches to claim their entitlement to the amount outstanding
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Overdue receivables - accounting and tax legislation
Lichková, Iveta ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.
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Dept problems in Czech accountancy
Lužová, Jiřina ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
This bachelor's work concerns itself with the issues of debts from the point of view of accounting. The content of this paper is a detailed specification of debts according to current accounting legislation in the Czech Republic. The paper covers general characteristics of debts and the principles of their correct billing, including the demarcation of settling relationships with foreign countries and also the issues of exchange rate differences in the debts area. Attention is also given to the high-risk and impregnable debts and their tools of capturing in accounting, more specifically to correcting the items and write-offs. This paper is also supplemented with the analysis of The Interpretation of the National Accounting Board regarding the debts and examples of its utilization in practice.
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Claims and income tax
BENDOVÁ, Markéta
Claims are special kind of property. They are tangible property, where its owner has limited possibilities of its exploitation. They ae property, which is bailed to another person without compensation. Claims are interest-free commercial credit granted to a debtor. High share of claims in total circulating property can affect negatively on trend of conditions for economic activity. Claims tie sources necessary to acquisition stock needful for production or business activity. In case of irrecoverable claims is possible to reach indirect reduction their evaluation in accounting by way of adjusting items. Claims are the only property, where is creation of adjustment on fulfilment of a condition tax deductible cost. On the limiation of claim do not arise obligation for creditor to eliminate claim from the property. Creditor can willingly decide of elimination of claim anytime. On fulfilment of conditions fixed in the Income Tax Act is junk value of claim tax deductible. When the lawful conditions are not fulfiled, in the case of claim retirement is not the cost incurred by the write-off tax deductible. Here is also the possibility to transfer a debt to another person. In this way is danger of default of payment eliminated. Achievement of claim settlement is also possible by inclusion mutual claims between creditor and debtor.
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