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Problematic accounts receivable in conditions of particular enterprise
Buzková, Veronika ; Janhubová, Jaroslava (advisor) ; Skálová, Jana (referee)
The work is about receivables with emphasis on problematic receivables. It is based on the Czech accounting rules. In the theoretical part it explains the term of receivable, describes various kinds of receivables and their displaying in the balance sheet. It focuses on the work with problematic receivables, on creating accounting and legal allowance for bad debts and direct write-off method. It describes the process of management of receivables. The practical part deals with receivables in particular accounting unit and their management. It compares chosen theoretic knowledge with practical information. It evaluates work with problematic receivables in the particular accounting unit.
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Management of a Firm's Receivables
Semotánová, Miroslava ; Pevná, Jana (advisor) ; Morava, Petr (referee)
Receivables from the legal, accounting and tax perspective. Debt management, which includes prevention and debt recovery. In the practical analysis of the structure and claims the company IPC plast spol. s ro in the years 2006 - 2009 by selected economic indicators. Described prevention and recovery from 2006 - 2009.
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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.
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Management of claims
ŘÍHOVÁ, Markéta
Control of outstanding is one of the most important activities of financial flow managing. A company should have a lot of working funds to its running and development. However, if company{\crq}s debtors do not pay their accounts, the company will be threatened by problems with its liquidity. For this reason it is necessary not to underestimate outstanding control as is in many companies occurred. First it is necessary to screen companies´ standing and put the accent on terms of contract so that debts will be paid in a term of maturity. However, if disputable or desperate debts will appear (even thought precautions are done), it is required to use all of the possible security instruments, with respect to their effectiveness. In my diploma thesis I would like to evaluate control of outstanding and then I make a proposal of debts control system in the ABCmont company. Integral part of my case study will be a rating of the particular customers´ segment, methods of the emendatory items and possibilities of accountant and taxation solutions.
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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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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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