Účtování pohledávek v účetních případech firmy Ibex security s.r.o.

Abstract

This bachelor thesis focuses on the accounting of receivables in the firm IBEX Security s. r. o. The work consists of two parts, the practical part and the theoretical part. In the practical part of the claims are described their time resolution, valuation, distribution of receivables and inventory. The work also contains provisions that are described in the theoretical part and thepractical part shows how they work in practice. In the practical part of the company's receivables are posted and described the non-standard cases the firm IBEX Security. The IBEX Security has a number of receivables after maturity. To these receivables, the company created provisions to reduce the tax base. The adjustments optimize the tax base and serve as a financial saving on income tax.