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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.
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Debt collection process and its capture in accounting
Švejdová, Michala ; Procházka, David (advisor)
This work deals with the broad concept of debt collection. Except the interpretation itself, tax and economic consequences the theoretical part gives practical examples of accounting, which allows an easier understanding of the topic. The practical part is devoted to analysis of selected claims of a particular debt collection agency, which reflects the process of accounting for claims, as is done in practice.
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Debts in a concrete business company
PADĚLKOVÁ, Olga
The goal of this thesis is the individual types of debts characteristic including their control, posting and taxation incidence in a concrete business company. The thesis is divided into some separate chapters. In the first chapter there is described the selected business company making in a branch of production and trade. The second chapter refers to debts posting including tax aspects. It is concentrated on accounting transaction, that are accounted differently in the company by posting said in the theoretical part of the thesis or that occur extra here. From tax aspects it is mentioned not only their posting but also the way and amount of the creation of adjusting items to overdue outstanding debts and write-off. It is also said their impact on economic result and tax base in 2008 here. The last chapter engages debts control. First it is made financial analysis of debts, time test and Marko analysis. Later on it is described the current system of debts control related to business conditions, customers information, safety instruments and recovery of debts.
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Management of claims in selected company
TUNKOVÁ, Šárka
Claims represent rights to pay financial amount and they are important part of company´s short-term assets. Due to the height of theri amount and rate of debt collection influence on a supplier´s liquidity, every company should set up a well-arranged management claim system. The most effective protection before an emergence of disputable claims debts is the precaution {--} from screening a comapany´s standing over compiling consequential contracts to using security instruments. However, even if all the precautions were done, and overdue claims appear, it is necessarily to use other instruments and solve the problems of desperate debts minimalization. For this reason I have chosen claim management as the subject of this diploma thesis. The aim of this work is to a give a coherent view of a claim management, including possibilities of their assuring from points of accounting, tax and law. In practical part of my diploma thesis I would like to evaluate a claim management in a selected business comapany and propose improvement in this field.
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Solution of claims in terms from taxing and accounting aspect of suppliers and customers relations
PEŠOVÁ, Eva
The main aim of this graduation theses was assessment of outstandings from accountant and tax point of view. To analyse outstandings in concrete accounting entity and find out the way of its security of debt and debt recovery after term of expiration. 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.
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Work with claims of selected entrepreneurial subject
WEIGNEROVÁ, Jana
Accounting terms are very important for every company in the sphere of company finance, accounting terms are claims and accounts payable. The aim of this work was detailed description of claims which are parts of belongings of any company. The work has two parts, theoretical and practical part. Practical part predominate in this work, the main themes are claims, their operating,ensuring and debt recovery. In the practical part I describe claims of MICo company and I made my own project how to deal with claims. The main reasons why claims come into existence are business relations, but they can be caused by provided deposits, loans and bank credits. Claims from business relations are necessary parts of belongings, because every businessman needs goods and services from others. A company can analyse high earnings and profit in accounting but his financial resources can be essentially different. For a company is very important to have a sufficient number of financial resources and to this a company ensures of claims and then restricts entrepreneurial risk. The ensuring of claims means that contractual partner is obliged to realise his account payable. General forms to ensure claims are for example: penal clause, liability, acknowledge a debt, bank quarantee or altitude of debt. We can divide claims in risk claims and abandoned claims. During trading a lot of profits are formed, these profits can be evoked by for example: political or economical events, announcing a financial insolvency or natural catastrophe. Between the most frequent cause of risk claims are mainly the absence of morality in business relations. If the payment of claim is not done until fixed date, the claim gets the bad debt. The only way how to anticipate abandoned claims is, that busines men do not let them come into existence. MICo, spol. s.r.o. divides debts into short-term and long-term claims. The term of expiration of claims is established at intervals 14 {--} 45 days, it depends on which customer it is. The company of MICo tryes to aviod claims after maturity, therefore MICo makes use of ensuring claims as a penal clause, debt approval, bank quarantee or deposit. In conclusion, I would like to recommend to any company to have an evidence of claims and pay attention mainly to a prevention of claims because the ambit of czech legislation for a protection of rights of an accounting payee and the recovery of claims is generally regarded as deficient. Bankruptcy proceedings is slow and ineffective. During the competition accounting payees have small or even no rights and basically they are degraded inactive role and therefore the whole bankruptcy proceedings is regarded as a paradise for debtors.
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The Role of Creditors during Insolvency Proceedings
Bartošová, Petra ; Randáková, Monika (advisor)
On 1st of January 2008 new Insolvency Act took an effect which have replaced the original Bankruptcy and Composition Law. New update should intencify the competence of the Creditor. And at this subject - their position in the Insolvency Proceedings this essay is concerned with. First part defines basic conception which comes with the new update, Accounts Receivables and Provisions for Bad and Doubtful Debts. In the next items is mentioned which demand is possible to meet during the Insolvency Proceedings; the way how Creditor assests his debt to the Creditor at the Insolvency and the form of Accounting audit.
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Matching principle
Vítová, Michala ; Vašek, Libor (advisor) ; Nováková, Štěpánka (referee)
Práce je zaměřena na požadavky uznávání a vykazování výnosů a nákladů a na princip přiřazování nákladů a výnosů. Rovněž zkoumá vliv "matching" principu na obchodní pohledávky. Jejím cílem je podat ucelený přehled o této problematice.
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