National Repository of Grey Literature 263 records found  beginprevious243 - 252nextend  jump to record: Search took 0.00 seconds. 
Accounting Adjusting Items in a chosen Firm and their Influence on Trading Income
Hanousková, Zuzana ; Stejskalová, Irena (advisor) ; Harantová, Monika (referee)
The thesis deals with accouting rectyfiing items in the comapany DK Open Co. and their influence to the profit. In the thesis is analyzed the fax and accouting rectyfiing items. It is described the system of accounting and creation accounting and tax rectyfiing items. The accounting system and the register of accouting items has been analyzed and proposed the improvements. Major improvement is the internal guidelines for creating rectyfiing items.
Debt collection from the economic point of view
Klofáč, Michal ; Moravec, Tomáš (advisor) ; Patočka, Radim (referee)
The thesis deals with the issues of debt collection from the creditor's point of view. It first introduces the main concepts and specifies select principles which can increase the probability of not having to collect the debt in the first place. The key part of the thesis then covers the introduction of various methods of debt collection along with the analysis of their effectiveness for the creditor. Because of the highly individual nature of every debt, the final part of the thesis includes a brief guideline for different situations as well as several model examples and general principles which the creditor should adhere to when collecting problematic debt.
Debtors and creditors
Hulešová, Anna ; Müllerová, Libuše (advisor) ; Gnoth, Boris (referee)
The goal of my bachelor thesis is to introduce Debtor and Creditors to readers. In every topical unit there are both teoretical and practical parts (accounting schematics and examples).
Delivery of goods to other Member States and export of goods to third coutries the company
KAZIMOUROVÁ, Petra
The subject of my bachelor work is to compare the delivery of goods to other Member States with third countries to export goods. On the example of the differences are explained by the supply of goods to other Member States and exports to third countries, with particular regard to which the obligation to grant tax exemptions, tax documents and exchange differences.
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.
The position of creditors in bankruptcy
Tomková, Anna ; Kotoučová, Jiřina (advisor) ; Kříž, Radim (referee)
The main aim of my thesis is to describe in detail the whole way creditor must go from petition to open insolvency proceedings to satisfaction of the claim and bankruptcy annulment.
Collection of the debts out of consumer credits
Polach, Miroslav ; Kotoučová, Jiřina (advisor) ; Švarc, Zbyněk (referee)
The Bachelor thesis describes the whole process of collection of debts from the first day of the debtor's delay with paying-off, risk loan origination and running of out-of-court collection in the bank to eventual collection in the execution proceedings, whereas the main part of the thesis has been focused on the judicial proceedings. The thesis practically describes especially the real procedures used in solving risky and hardly enforceable debts in the banks as well as by collection and law offices specialized for this type of work, and also explains the relations between these subjects. The reader should understand, why the sides are acting in particular situations in the described way and not differently. This thesis has been written to be used as a practical manual for banks, collection offices and their employees or potential creditors, who are interested in buying some claimes. The possible debtors on the other hand can get to know some methods, which could be applied to minimalize the negative results connected with their financial shortcoming and unability to pay.
The problems of demands in business firm
Dvořáková, Zuzana ; Janhubová, Jaroslava (advisor)
This work concentrates mainly on problems of demands in Czech Republic. The concept itself with its base classification is characterized. Furthemore the display of demands in account classification, their evaluation and possible declaration in foreign currency is described. Overdue demands are further analysed in context of using demands and creating rectifying items. Attention is also paid to controlling demands, especially the abilities of securing them. Despite the fact, that the topic of this work concentrates primarily on demands in accounting, for completeness' sake the problems of demands in tax records are briefly described. The practical part presents the risk demands workflow, especially the rectifying items creation in the real-world business.
Reorganization in Czech bankrupcy law
Uhlíř, Filip ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
In tried to describe a rescue principle in Czech bankrupcy law in this work. I mean reorganization as a solution of the bankrupcy. I describe economic motivations of the single participants of the insolvent process in this work. I also describe priciples of this process. I try to ilustrate these principles on the instant case of bankrupcy. I picked up Sazka a.s. purposes. I made financial analysis of this company. I define key problem which went this company bankrupt. I focused on the biggest financial aces in this process and their moves. I tried to foreshow further development at the end.
Receivables and liabilities - valuation and accounts analysis
CHROMÁ, Vendula
The aim of this essay is to analyse the accounting and tax aspects of the receivables and liabilities concerning the relations between suppliers and trade debtors, advances paid and received, transactions with employees, accounting of the rate of exchange differences, accruals and prepayments etc. In the practical part of this essay, I will target the situation in a concrete limited accounting entity.

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