Účetní a daňové dopady řízení pohledávek v konkrétním podniku

My bachelor's thesis on the topic Accounting and Tax Implications of Receivables Management in a Specific Company is divided into two parts, theoretical and practical. In the theoretical part, I am dealing with receivables from a more general point of view. I mainly work with adjustments to receivables, I also focus on under what circumstances receivables are written off and when they expire. In the practical part of the work, I look at the mentioned aspects in a company focused on the production of rubber tires called Continental Barum s.r.o. The reader can thus become familiar with its method of managing and accounting for receivables. I mainly focus on the accounting and tax implications of this company's receivables, which I demonstrate with correction items and depreciation on the example of a business case. In conclusion, I evaluate the overall management of the company's receivables, i.e. what the company does well in this area and what could be improved.