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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Receivables Management in Corporation
 Žákovská, Lucie ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
The bachelor´s thesis is focused on the issue of receivables in a selected business corporation. An analysis of receivables management and financial indicators is carried out here, on the basis of which methods are suggested that should lead to an increase the effectiveness of receivables management. The main focus is placed primarly on overdue receivables and their following elimination.
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The Influence of Tangible and Intangible Fixed Assets Measurement and Its Impact on the Efficiency of an Accounting Entity
 Homola, Lukáš ; Randáková, Monika (advisor) ; Míková, Marie (referee)
The focus of this bachelor thesis are tangible and intangible fixed assets and their impact on the efficiency of an accounting entity. In the beginning, the terminology related to the topic is explained. Each chapter includes illustrations of relevant mathematical problems and their solution, which demonstrates the impact of the tangible and intangible fixed assets' measurement. The practical part is based on the twenty five responses from an online questionnaire, which was made specifically with purpose of mapping the methods of depreciation and asset acquisition. The conclusion then compares the theoretical background with the reality of the results gained in the online questionnaire.
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Receivables with respect to legal, accounting and tax aspects under the conditions of the Czech Republic
 KUREŠOVÁ, Miroslava
This thesis provides a summary of knowledge required for the introduction of a systematic procedure for handling of receivables. I focused on the phenomena that had to be assessed during the practical valuation of receivables in LD INVEST a.s. In this respect my thesis may be used by the company managers as one of the aids used during the execution of the analytic accounts to individual nominal accounts in terms of tax. The approach to the company's receivables from 1 January 2008 is recommended in the draft of the In-company Regulation, recapitulating the current meaning of basic terms and stipulating the principles for the creation and use of adjusting entries. The chief measurable economic contribution of the theses is the suggestion for the optimization of the tax base for the year 2007.
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