Pohledávky a způsob jejich zajištění

Abstract

This thesis focuses on receivables and on the process of securing them. The bachelor thesis is divided into two parts – a theoretical part and a practical part. The theoretical part aims to characterize the general features of receivables, define receivables from legal, tax and accounting points of view, and presents ways of securing and recovering receivables. Next the thesis presents methods of preventing negative impacts on a corporation by using the preferred, legal ways of securing receivables. The practical part also focuses on judicial enforcement of overdue receivables and other options of enforcement. The practical part focuses on an analysis of a corporation in terms of its financial situation. Measures of improving its financial situation are suggested, namely decreasing the number of overdue receivables. The beginning of this part offers a profile of the corporation and its accounting. Next, the thesis focuses on thorough analysis of overdue receivables. The findings indicate that the corporation is more stable in its payments that its business partners. The aim of this thesis is to characterize receivables from an accounting, legal and tax point of view, to apply the theoretical knowledge about receivables into practice, to analyse the state of receivables in a concrete corporation and comment on their securing of receivables, to evaluate the impacts on the corporation and to suggest measures that could improve the current situation.