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Financial accounting procedures of authorised overdraft and its view in accounting books
Machová, Zuzana ; Zelenka, Vladimír (advisor)
The aim of this thesis is to present bank overdraft accounting, credit opening, making use of, paying off, and closing the credit; furthermore banking charges, sanctions, and interests accounting not only from the bank point of view but also from the client point of view according to individual accounting plans.

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