Pohledávky z obchodních vztahů po lhůtě splatnosti a jejich řešení ve společnosti TRITON SAFE s.r.o.

Abstract

Bachelor thesis deals with Receivables Overdue and their Solutions in the Company TRITON SAFE s. r. o. The thesis is devided into three main parts – Chracteristics of receivables, Receivables from legal, tax and accounting terms and Receivables after maturity in a specific company and evaluation of the current ensure claims. First part describes receivables in accounting, commencement and termination of accounts receivable, species, legislation, valuation and the most commonly used accounting of claims. The receivables after maturity are defined in the conclusion of the first section. The second part is focused on preventive security claims and individual legal, tax and accounting means for solving overdue debts. The last part of thesis is about an application of the theory in practice. There is a comparison of tax liability in connection with use and disuse of making statutory provisions. At the end of the last chapter there is a recommendation for the company TRITON SAFE s. r. o. This recommendation includes some ways to ensure claims adequate and instructions for making statutory provisions.