Možnosti řešení pohledávek v akciové společnosti

Abstract

This bachelor thesis focuses on the possibilities of solution of receivables in the joint-stock company Pila MSK, a.s. The purpose of this study is to suggest this company optimal solutions of their overdue receivables and to suggest the best way of receivable prevention.

In the theoretical part I explained the characteristics of the receivables, adjusting entries to receivables, means of reinsurance and ways of overdue receivables recovery.

The practical part contains the introduction of the company and its overdue receivables and adjusting entries. This part also contains the receivable analysis of particular fictional customers. Finally, I propose solutions.