Pohledávky z obchodního styku, účetní a daňové aspekty pohledávek po splatnosti

Abstract

The bachelor thesis characterizes trade receivables, their assurance, accounting and tax aspects of account receivables after their maturity and performs assessment of individual kinds of the most used methods of settlement of these account receivables in common practice. The first part focuses on trade receivables, their occurrence, and in general, it deals with agreements, invoice requirements, methods of account receivables appraisal and selected means of assurance. In the second part, I indicate characteristics of adjusting entries to account receivables, amortizations of account receivables and especially accounting of account receivables and their cancellation in terms of accounting and tax aspects. In the third part, based on a practical example, I describe three methods of settling due account receivables in chronological order, assess them and indicate their pros and cons.