This Thesis has focused on the topic of "The bill of exchange and its application in practice". This work is devided into chapters and sub-chapters. After the introduction there is a literature search in which it was necessary to deal with the historical development of the bills of exchange and their regulations. In the second part of the literature search there are briefly introduced basic kinds of bills of exchange charged in Czech law. The another part of the literature review is devoted to a brief characteristics of the participants of bills of exchange relations. The conclusion of the literature review focuses on disposition of bills, characteristic of court proceedings and the issue of application of the objections in this proceeding. The practical part continues these problems. Its first chapter deals with the definition of the bills for accounting and processing of application examples on accounting bills. Finally there is a chapter on the tax implications of the depository and non-depository bills of exchange. In the second main section are demonstrated specific examples of bill of exchange aplication in business relations. Also, there is indicated the process of exchange proceeding and the way of enforcement the exchange sum including the issue of application of objections.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:251691 |
| Date | January 2016 |
| Creators | MARÝŠKOVÁ, Nikola |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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