Posouzení opravných položek z účetního a daňového hlediska

Abstract

The bachelor thesis is focused on the adjustments and receivables in the area of accounting units. Accounting units account in the double-entry bookkeeping system. Adjustments can be made to ensure fair accounting principles in the order to make economic decisions on the basis of the financial statements. The content of the bachelor thesis is the characteristic and the significance of the adjustments and receivables including the general legislative framework. Receivables are earmarked in a separate section describing the write-off of receivable, division according to different aspects, valuation and the relation to income tax. The next part contains a description of the process of creation and the use of the tax and accounting adjustments. The practical part presents individual examples of accounting for adjustments and their evaluation from tax and accounting point of view.