National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
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.
Analysis of closing financial statements of hotel companies, Comparison on example of few hotels specialized on wellness, financial analysis of hotel Rezidence Ambra a.s.
Lichková, Iveta ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
The aim of this bachelor's thesis is a financial analysis of Hotel Rezidence Ambra a.s. by the sequential analysis of its closing financial statements and by the selected financial analysis methods. For objective review its financial health and used account methods, Rezidence Ambra will be compared with three another comparable spa town hotels. All the hotels are specialized on wellness and their capacity of accommodation is among 20 and 60 rooms. The object of comparison are closing financial statements of years 2007 -- 2010. The bachelor 's thesis includes five chapters. After introduction there is a chapter Theoretical basis where the financial statements and the selected financial analysis methods are described. The third chapter compares closing financial statements of Rezidence Ambra with statements of other chosen hotels. The fourth chapter deals with the main financial analysis which is concluded by a general evaluation of the company.

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