Právní, účetní a daňové aspekty zajišťování pohledávek po splatnosti

Abstract

Diploma thesis applies to issues of overdue receivables securitising and formation of adjusting entries in compliance with valid regulation. The Aim of thesis is to analyse and evaluate overdue receivables including related to formation of adjusting entries to these receivables. Theoretical part initially applies to receivables, their definition, commencement, forms of overdue receivables securitising judical as well as out of court way. Important segment of this thesis is characteristic of adjusting entries, comprising structure of legal adjusting entries and possibility of their formation according to relevant regulation. The last part of theoretical part, write - off receivables, informs about possibility of application write – off receivables, which is tax effective expense and shows practical example. The second part of thesis focus on practical way of solving mentioned issue. Firstly is the company briefly introduced, described subject of business and organization structure. Practical part of diploma thesis is applying to overdue receivables, their commencement, forms of securitising, way and methodology of accounting and their evidence. Another point of thesis is analysis legal and accounting adjusting entries, including evalution their formation.