Význam a tvorba opravných položek v účetnictví

Abstract

This Bachelor thesis deals with the issue of designing adjustments. The first part defines basic legal terms and rules related to designing adjustments. This part also focuses on creating accounting adjustments. The most important part covers setting the accounting figures and legal adjustments to debts. The second part of this thesis analyses the setting of accounting adjustments within accounting entity. The Design of intercompany guidelines for setting adjustments for the accounting entity is based on this analysis.