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Proposal for Debt Collection Improvement in the Enterprise
Goliášová, Kateřina ; Randýsková, Milena (referee) ; Musilová, Helena (advisor)
Bachelor thesis deals with the issue of debt collection. The theoretical part defines the basic information related to this issue. Receivables are analyzed from the tax, accounting and economic terms. Analytical part is focused on the business entity and describes the actual method recovery and securing of receivables before and after maturity. At the conclusion are designed the hedging instruments and appropriate measures for more effective recovery these claims.
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Proposal for Debt Collection Improvement in the Enterprise
Goliášová, Kateřina ; Randýsková, Milena (referee) ; Musilová, Helena (advisor)
Bachelor thesis deals with the issue of debt collection. The theoretical part defines the basic information related to this issue. Receivables are analyzed from the tax, accounting and economic terms. Analytical part is focused on the business entity and describes the actual method recovery and securing of receivables before and after maturity. At the conclusion are designed the hedging instruments and appropriate measures for more effective recovery these claims.
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Account Receivables in the Financial Statements of Business Entities in the Czech Republic after 1st January, 2016
Stehlíková, Martina ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor thesis aims to provide a comprehensive overview of the account receivables creating a group of accounting relations together with the liabilities. The thesis discusses the account receivables only from the point of view of the accountancy and the law, not the taxes. The basic terminology followed by the characterisation of the account receivables is defined in the theoretical part. It also includes the possibilities of the account receivables emergence and dissolution as well as the collection method. Account receivables valuation is described with regard to two steps: account receivables valuation at the date of the case and at the balance sheet day, which is directly linked to the account receivables inventory including allowances for bad debts and the write-offs. In the final part of the theory, the various means of the account receivables securitization are presented. In the practical part of the thesis, the accounting entities are divided with respect to four categories (micro, small, central and large accounting entities) and in the context of the audit duties. As far as the selection of the entities is concerned, they have been chosen from the construction sector. The stated hypothesis forms three parts: the creation of the trade allowance for bad debts in both audited and non-audited companies and the ratio of these to the other account receivables.
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