Vyhodnocení pohledávek po splatnosti ve vybrané společnosti

Abstract

In this presented thesis „Evaluation of Overdue Debts in a Selected Enterprise“ there is captured the functioning and procedures of a selected enterprise when working with debts from business relations, which are overdue and there are created adjustments for them. The first part describes overdue debts, legal (tax) and financial (non-tax) provisions for bad debts, depreciation of debts and debts assurance. The second part analyzes the procedure of a selected company in provisioning in 2011. The final part deals with the write-off of receivables and the creation of new adjustments in the year 2012, with the further suggested in-house guideline, based on which comes to provisioning.