Účetní, daňové a právní hledisko pohledávek z obchodních vztahů, jejich řízení a vymáhání

Abstract

The thesis is called Accounting, Tax and Legal aspect of trade receivables, their management and exaction. The goal of the thesis is to determine the way of working with receivables and to give a clear and compact view on the possibilities of their securing from the point of accounting, tax and legal aspect. The work should look into the issue of minimization of bad debt, management and exaction of receivables. The theoretical part of the thesis deals with the definition of receivables according to aspects mentioned above. Also characterizes receivables, origins, valuation, classification, the accounting record, inventory, tax and accounting depreciation, transfer of receivables, limitation of time, preventive provision, costs for management process of receivables, exaction of receivables etc. The practical part of the thesis examines chosen company XY, based in Ostrava. At the beginning of the practical part, the work deals with characteristic of a chosen company. Than the thesis also identifies and analyzes receivables of a chosen company, examines its current assets and forms of securing and exaction of receivables. The conclusion of the practical part includes the improvement proposal for the system of management of receivables in company XY.