Pohledávky z obchodního styku po splatnosti

Abstract

This thesis is devoted to Overdue Receivables from the Business Relations and tax and accounting aspects of Overdue Receivables. The work is divided into three main sections. First two focuse on theory and the third section is about practise. The major goal is evaluation of particular ways how to solve Overdue Receivables from the Business Relations and the application of such a theory in practise. The minor aim of the first section is common characterisation of receivables and pointing out possibilities of securing Overdue Receivables. The second section focuses on tax and accounting aspects of Overdue Receivables and further on characterisation of rectifying items. The last includes the application of theory from previous sections about evaluation of receivables in a specific firm.