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National Repository of Grey Literature

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Receivables and liabilities - valuation and accounts analysis CHROMÁ, Vendula The aim of this essay is to analyse the accounting and tax aspects of the receivables and liabilities concerning the relations between suppliers and trade debtors, advances paid and received, transactions with employees, accounting of the rate of exchange differences, accruals and prepayments etc. In the practical part of this essay, I will target the situation in a concrete limited accounting entity. Detailed record

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