National Repository of Grey Literature 4 records found  Search took 0.00 seconds. 
Management of receivables
GAJANOVÁ, Daniela
This thesis is engaged in management of trade receivables in the company and in impact on unpaid receivables to the company management. The theoretical part introduces the basic knowledge that is important for the understanding of receivables. I tis engaged in the basic indicators that show the impact of receivables on company management and financial analysis indicators that are affected by the receivables. In the practical part theoretical knowledge is applied to the company XY, spol. s r.o. and to its receivables on 31 December 2014. This includes an analysis of customers and their evaluation in terms of value, influence of outstanding receivables on the company management and on the financial situation and gives suggestions for improvement through better management of receivables. In conclusion, the existing management of receivables and financial situation affected by the receivables are evaluated.
Receivables
Bastlová, Soňa ; Polák, Martin (advisor)
The first part of this thesis deals with the way of recording in accountancy, valuation and categorization of receivables. The second part focuses on the way of accounting recording of exchange differences and the capitalization of liability to creditors. The third part provides a legal, accounting and tax view of the most frequently used securing of receivables. The objective of the fourth part is to analyse the impact on creation of bad debt allowance and write-offs of receivables to the tax base and their accounting. The final section provides us with an insight into valuation of receivables in terms of IFRS. Each chapter consists of a theoretical and a practical part. The practical part includes schematic examples.
Pohledávky v účetnictví a daních
Tomášková, Miroslava ; Koubová, Libuše (advisor) ; Kupková, Marie (referee)
Práce se věnuje problematice pohledávek z obchodních vztahů. V prvé části se zaměřuje na účetní vykazování jednotlivých operací s pohledávkami a na jejich daňové dopady. Cílem druhé části práce je popsat daňové dopady pohledávek jako celku na finanční situaci podniku. Třetí část práce je věnována zajištění pohledávek se zaměřením na oblast směnky a faktoringu. Na závěr práce je zařazen praktický příklad řízení a vykazování pohledávek u účetní jednotky ? osoby samostatně výdělečně činné.

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