Soudní a mimosoudní způsoby zajištění pohledávek po splatnosti

Abstract

The thesis contains the basic characterization of receivables, their classification, voluation, creation of accounting and tax adjustments. In addition, the possible ways of overdue receivables securing for example bank guarantee, bill of en exchange, mortgage right, execution, etc, are described here. The practical part of the thesis analyses the way of overdue receivables securing in chosen company. Servises of the collection agency is the proposed solution. Patterns of deeds treating overdue receivables securing are component of the thesis.