This presented dissertation is focused to clarify the problems of recievebles and its relation with income tax in term of formation, limitation, creation adjustement receivebles and one-time depreciation in Kodak Czech company. In first part of my dissertation I have aimed to problem of recievebles in term of its formation and methods of securing. In theoretical part I was concerned with relation of adjustement receivables i from both accounting and taxing point of view and also receivables depreciation. In practical part of my dissertation I was studying receivables after due date in particular company. This part contains methods of managing and solution of receivables after due date. In this part I have also introduced a new system preventing from creation of demands after due date {--} credit system. Last part was focused on receivables after due date and its impact on lowering of tax duty. Main targets were focused on calculation part of demands in term of creation of rectifying and tax items and its depreciation. In conclusion I have summrized the results of my analysis and came up with new ways of demand securing for the company.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:48991 |
| Date | January 2008 |
| Creators | ŠLAPÁKOVÁ, Štěpánka |
| 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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