Ing. Vladimíra Šmýdová, DiS.

Bachelor's thesis

Daňová a účetní specifika pohledávek a závazků v podvojném účetnictví

Tax and accountancy specifiacation of the accounts receivable and the liabilities in duble- entry accounting
Abstract:
Ve své práci se zabývám účetní a daňová charakteristika pohledávek, systém prevence a vymáhání pohledávek a analýzou stavu pohledávek. Uvedla jsem vybrané údaje rozvahy a rozbor stavu pohledávek společnosti. A navrhuji řešení, jak snížit hodnotu pohledávek společnosti.
Abstract:
In my dissertation thesis I deal with accounting and tax characteristics of accounts receivable, systems of debt prevention and debt collection. I also address the analysis of status of accounts receivable. I introduce select types of balance reconciliation and debt statement analysis for a company. I propose a solution for lowering accounts receivable of the company.
 
 
Language used: Czech
Date on which the thesis was submitted / produced: 28. 3. 2006

Thesis defence

  • Date of defence: 30. 5. 2007
  • Supervisor: Ing. Jiří Klíma
  • Reader: Ing. Stanislav Skácel

Citation record

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Institution archiving the thesis and making it accessible: Akademie Sting

Sting academy

Bachelor programme / field:
Economic Policy and Administration / Taxation

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