National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Management of overdue receivables
HADAČOVÁ, Zuzana
This bachelor thesis treat overdue receivable. The objective of this bachelor thesis is to define and analyze this climes form an accounting and tax perspektive. Subsequently, this issue was analyzed in the selected company. The theoretical part focused on part of overdue receivables, receivables management and ensure claims. It also define provisioning for receivable and write-offs of receivables. The practical part describes and analyze overdue receivables in the selected company.
Analysis of bad debts in the reporting entity
KOPFOVÁ, Jiřina
The main aim of this graduation theses was to characterize the bad debt and is then analyzed in the reporting entity. The most important part of this graduation theses is aplication of lawful rectifying item and amortization of debts in practice and after that resulting effect on tax base and income range. After a complete analysis and mapping of debts can be stated that the company has an overview of overdue debts, records all borrowers and applied hedge funds. Also accounting entity should not fear to make up rectifying items to overdue debts because if they will be in step with law No. 593/1992 Sb. about backlog for finding the base of income tax it can have the only the positive impact for the base tax and high of tax as well.
Debts in a concrete business company
PADĚLKOVÁ, Olga
The goal of this thesis is the individual types of debts characteristic including their control, posting and taxation incidence in a concrete business company. The thesis is divided into some separate chapters. In the first chapter there is described the selected business company making in a branch of production and trade. The second chapter refers to debts posting including tax aspects. It is concentrated on accounting transaction, that are accounted differently in the company by posting said in the theoretical part of the thesis or that occur extra here. From tax aspects it is mentioned not only their posting but also the way and amount of the creation of adjusting items to overdue outstanding debts and write-off. It is also said their impact on economic result and tax base in 2008 here. The last chapter engages debts control. First it is made financial analysis of debts, time test and Marko analysis. Later on it is described the current system of debts control related to business conditions, customers information, safety instruments and recovery of debts.

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