|
| |
|
| |
|
|
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.
|
|
|
Inventories
Kružíková, Veronika ; Marhounová, Jaroslava (advisor)
My bachelor thesis deals with theme inventories. Contains of their limiting, kinds, means of accounting. Of course the evaluation of supplies could not be left out. That is why one part is dedicated to the means of evaluation, decrease of inventories and their advantages or disadvantages. My work is also focused on special accounting of inventories as claim, deficiency, excess, goods in way, activation, discounts.
|
guest ::
