Vymáhání pohledávek po splatnosti ve firmě Slunce a.s.

Abstract

The thesis deals with the receivables past due .and possibilities of their collection. In theoretical part there are receivables determined as far as accounting, legal and tax conditions are concerned as well as receivables depreciations, their forwarding and safety instruments as prevention in case debts will not be paid off in the future. In practical part process of receivables collection and evaluation of individual phases from the side of creditor are outlined. The particular company is concerned with the analyses of receivables administration and its approach to their collection as well as proposal for future improvement.