Význam a tvorba rezerv a opravných položek v účetnictví

Abstract

This thesis deals with significance and creation of reserves and adjustments in accounting. The goal of thesis is to describe creation and usage of reserves and adjustments and analyse them using examples from real experience of accounting unit. First part of thesis includes general characteristics of reserves, meaning of single kind of reserve and charging of their creation and receiving. In second part, adjustments are described in general, then by categories, especially classifying of tax and accounting remedies for debts and their different charging. In third part are examples of reserves and adjustments in accounting from real experience via company Ekoltes Hranice, Ltd. In conclusion, importance of reserve creation and adjustments are evaluated in accounting of the company.