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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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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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