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Účetní a daňové souvislosti pohledávek v účetnictví
Jaroš, Michal
This thesis deals with a topic of accounts receivable and their accounting and tax connections. With the help of results of a questionnaire survey, in which almost 300 tax advisors, auditors and certified accountants participated, synthesized with findings from the theoretical part of the thesis, a generally usable internal accounting regulation for the area of receivables was created (meant primarily for medium and large accounting units). This regulation contains methods that ensure the correct fulfilment of accounting principles, primarily the so-called multi-criteria credit rating method modified for the purposes of creating adjusting entries for receivables in accounting. However, it also contains a section that deals with the interpretations of the National Accounting Board regarding foreign currency receivables with an adjusting entry and foreign currency advances provided. Regarding these interpretations, the regulation offers two possible solutions to the problems and uses an argumentation, which should help not to be contested by the Tax Authority during a tax inspection when using the interpretations in practise.
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Accounting, tax and law aspects of claims and their solution in a chosen accounting entity
HRONKOVÁ, Lucie
The title of this thesis is Accounting, tax and law aspects of claims and their solution in a chosen accounting entity. In this thesis were performed vertical and horizontal analysis of claims. The information, that I received, helped me to discover problem areas of claims. Problem areas are trade receivables. For this reason have been proposed criteria, which are important for determining the solvency of the customer.
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Accounting shared services centers and their performance evaluation
Vaníčková, Lucie ; Mejzlík, Ladislav (advisor) ; Skálová, Jana (referee)
This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.
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The Course of Insolvency Proceedings in the Czech Republic
Bartošová, Petra ; Randáková, Monika (advisor) ; Roubíčková, Jaroslava (referee)
The main topic of this thesis is the course of insolvency proceedings pending under Insolvency Act and the aim is to compare the actual ongoing insolvency proceedings in practice with the theory. In the beginning of thesis are defined the basic terms which can be appeared during the insolvency proceedings. Subsequently, there is theoretically demonstrated the course of insolvency proceedings from the start through the decision on bankruptcy to the ways of resolving insolvency. The following section discusses the economic impacts of the debtor and his creditors. The aim of practical part is demonstrating the application of insolvency law in practice using by the real insolvency proceedings with EQUUS Company Ltd.
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Accounts receivable from legal, accounting and tax perspectives
Bednaříková, Martina ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.
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The Role of Creditors during Insolvency Proceedings
Bartošová, Petra ; Randáková, Monika (advisor)
On 1st of January 2008 new Insolvency Act took an effect which have replaced the original Bankruptcy and Composition Law. New update should intencify the competence of the Creditor. And at this subject - their position in the Insolvency Proceedings this essay is concerned with. First part defines basic conception which comes with the new update, Accounts Receivables and Provisions for Bad and Doubtful Debts. In the next items is mentioned which demand is possible to meet during the Insolvency Proceedings; the way how Creditor assests his debt to the Creditor at the Insolvency and the form of Accounting audit.
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Securing accounts receivable in association with accounting
Dvořáková, Zuzana ; Procházka, David (advisor)
This bachelor degree thesis is concerned with security for accounts receivable in association with accounting. The introductory part explains the origin, functions and principles of accounts receivable, shows the necessity of their competent managment and evaluation in middle and large companies and describes modes of debt representation in accounting. The fundamental part of this thesis analyses and gives details of several options for securing againts risks associated with accounts receivable ownership. It describes in sum twenty methods and instruments and in the light of their specific characteristic shows their possibilities of securing for a different types of risk.
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