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Receivables in the Accounting
Světlík, Radim ; Müllerová, Libuše (advisor) ; Vondráček, Pavel (referee)
The main objective of this theses is to provide a comprehensive view of the issue of receivables creation, evidence, securing and eventual debt recovery and about the way of its recording in accounting. The theses is divided into five chapters which focus on the receivables definition itself, the way of their recording in the accountancy, their securing, on debts after due date and on creation of bad debt allowance.

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