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Management of trade receivables
Vodhánělová, Eliška ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis is focused on the management of trade receivables. The first part of the thesis deals with the definition of trade receivables and describes their importance to the company. In the following section it is mentioned the significance of internal directive, related evidence and valuation of trade receivables with an emphasis on accounting and tax issues from the perspective of the Czech legislation. The next chapter is devoted to the entire process of management of trade receivables. There are described particular sections of the process from securing receivables to debts collection. In the fourth part there are solved overdue receivables and their accounting and tax solutions. In the conclusion I analyze management of trade receivables in a particular company.
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The impact of statutory audit of the allowance for doublful debts
Hubáčková, Jana ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This thesis deals with the issue of adjustments in accounting and taxes of Czech Republic and also with adjusting enteries in accordance with International Financial Reporting Standards and US GAAP. The theoretical section provides basic information about claims and allowance for doubtful debts. The legislative documents that covers this issue, in which are rooted the rules for the adjustments, are also mentioned. The practical part examines and observes the impact of the statutory audit of adjustments on a sample of 100 randomly selected companies, including research results, supplemented by commentary.
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Applying the precautionary principle in the inventory of assets
BERKOVÁ, Ilona
The bachelor work is focused on the precautionary principle. In the first part there are described the instruments which lead to the abiding the precautionary principle, specifically reserves and adjustments and the basic principle of inventarization. The second part covers how the instruments are applied by the specific company accordingly to follow the inventarization principle.
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Profit or loss in accounting and tax base
Němcová, Adéla ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The topic of this thesis is issue of profit or loss in a company. First, we discuss a theoretical ways of defining and measuring profit or loss. In addition, attention will focus on the profit and loss statement and analysis of some of its items. Part of the thesis also deals with the taxation and profit distribution in the various business entities. In conclusion, the thesis analyzes profit or loss in a particular company.
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Accounts receivable from legal, accounting and tax perspectives
Bednaříková, Martina ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.
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Receivables management
Hloupá, Lucie ; Janhuba, Miloslav (advisor) ; Cardová, Zdenka (referee)
The work deals with the receivables management under the Czech accounting standards and Czech legislation. The aim is to introduce a comprehensive system of receivables management and provide a comprehensive overview of possibilities of origin, classification, ensurance and recovery. The end of this work characterizes process of receivables management in the concrete firm, its assessment and proposals for streamlining this process.
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