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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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