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Dept problems in Czech accountancy
Lužová, Jiřina ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
This bachelor's work concerns itself with the issues of debts from the point of view of accounting. The content of this paper is a detailed specification of debts according to current accounting legislation in the Czech Republic. The paper covers general characteristics of debts and the principles of their correct billing, including the demarcation of settling relationships with foreign countries and also the issues of exchange rate differences in the debts area. Attention is also given to the high-risk and impregnable debts and their tools of capturing in accounting, more specifically to correcting the items and write-offs. This paper is also supplemented with the analysis of The Interpretation of the National Accounting Board regarding the debts and examples of its utilization in practice.
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Analysis of receivables management in selected business entity
KOŘÁNKOVÁ, Romana
The aim of this bachelor thesis was to evaluate the claims management in the economic entity and focus on the bad debts. The work was focused on short-term debts because the company providing the information does not have long-term debts. The theoretical part deals with the general management of receivables before and after maturity. This part explains the creation, valuation, extinction and billing of claims and is focused on overdue receivables and their solutions - cession, exaction of debts and write-off. The practical part focuses on the management of debt in the company. First there is an analysis - turnover of receivables, receivables turnover rate, liquidity and subsequent comparison of indicators in individual years. Next part of this work compares the selected firm with a competitor in the same transport sector. Then this work shows the accounting of receivables and management of overdue receivables, which are dealt with external company, lawyers and courts. The company has a large number of claims (before maturity and after maturity). It should try to reduce them, for example, by requiring advance or offer discounts at fast payment.
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Transformation of the management´s accounting outcome of the tax base
Levora, Vojtěch ; Nováková, Lenka (advisor) ; Molín, Jan (referee)
My bachelor work deals with the change in tax base management outcome in the economic setting for the Czech Republic. It is focused on the fiscal non-taxable expenses, and on the difference in including accounting and tax write-off techniques. The work consists of two parts. The first part general, written while using the compilation method. It is inspired by the Accounting Law and the Income Tax Law. The second part is based on the calculation of the tax base of two companies on the basis of the procedure of the calculation in the tax return.
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Claims and income tax
BENDOVÁ, Markéta
Claims are special kind of property. They are tangible property, where its owner has limited possibilities of its exploitation. They ae property, which is bailed to another person without compensation. Claims are interest-free commercial credit granted to a debtor. High share of claims in total circulating property can affect negatively on trend of conditions for economic activity. Claims tie sources necessary to acquisition stock needful for production or business activity. In case of irrecoverable claims is possible to reach indirect reduction their evaluation in accounting by way of adjusting items. Claims are the only property, where is creation of adjustment on fulfilment of a condition tax deductible cost. On the limiation of claim do not arise obligation for creditor to eliminate claim from the property. Creditor can willingly decide of elimination of claim anytime. On fulfilment of conditions fixed in the Income Tax Act is junk value of claim tax deductible. When the lawful conditions are not fulfiled, in the case of claim retirement is not the cost incurred by the write-off tax deductible. Here is also the possibility to transfer a debt to another person. In this way is danger of default of payment eliminated. Achievement of claim settlement is also possible by inclusion mutual claims between creditor and debtor.
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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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