Soudní a mimosoudní vymáhání pohledávek po splatnosti

Abstract

My Bachelor thesis is focused on judicial and extrajudicial collection of overdue accounts. The aim of this thesis is to evaluate individual methods of overdue accounts recovery that shall result in a successful full or at least partial payment of a due debt, either in judicial or extrajudicial procedure.

Theoretical part of the Bachelor thesis provides characteristics of accounts receivable and methods of debt security. The second part considers judicial and extrajudicial collection of debts in point of law. Accounting and tax aspects of collected debts and expense ratio of individual subjects have been analysed in the third part.