Právní, účetní a daňové aspekty zajišťování pohledávek z obchodního styku po splatnosti s praktickým postupem

Abstract

In the thesis are solved legal, accounting and tax aspects of hedging debts from business contact after the term of payment with practical procedure. The first part is speaking about debts from legal point of view, it means from its´ uprise, over its´ the hedging ending with its expiry. The other part follows, this part is solving the questions of debts after the term of payment from accounting point of view, where the correct statistic is necessary. The last aspect that is taking to consideration is the tax point of view, that can help to optimize the economy result of accounting entity with the help of legal rectifying item or depreciation of debts. The last part is dedicated to business society called KLIRAD, ltd. And her issues in debts area. The suggestion of extortion debts process is presented in this part. Starting from phone contact ending by the extortion of debts using the juridical procuration. The analysis of legal rectifying item in the company is presented also and possible ways of solutions are presented on fictive examples.