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Návrh optimalizace pohledávek u vybraného podnikatelského subjektu z hlediska účetního i daňového / Proposal of bad debts optimalisation from the accounting and tax point of view

This diploma work is focus on the bad debts management and bad debts prosecution in the company operating in fast moving consumer goods business segment. In the work there are mentioned the accounting and tax aspects related to bad debts and their correct performance with the allignment of corporate income tax legislation and provision law. The specialised literature and the basic tax and accountacy principles, which are described in the theoretical part of the work, were studied for this work. These principles are applied on the practical cases which are designed to cover all typical problems from bad debts area including correct accounting and tax solution. The tax legislative requests for bad debts are arranged to clear scheme that can cover decision steps in particular phases of bad debts. Based on the practical cases and studies of the bad debts management in the company were recommended steps which can lead to simplification of bad debts evidence, to correct creation of tax provisions and to use the cession of bad debts which have not been already used.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:260194
Date January 2016
CreatorsBurešová, Petra
ContributorsŠtáfek, Pavel, Věra, Věra
PublisherČeská zemědělská univerzita v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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