Accounting and tax implications of receivables

The bachelor thesis focuses on problems of receivables. The topic is described from the point of view of Czech accounting and tax regulations. The thesis aims to outline a self-contained proceeding of finding of a tax base and to show selected techniques related to receivables, which enable a tax subject to decrease a tax base and a tax duty. The introduction focuses on evaluation and showing of claims in accounting. Consequently a legal regulation of receivables is concerned. In the following text I concern formation of accounting allowance for bad debts and tax allowance for bad debts. In the next chapter I deal with accounting of a ceded receivables and its approvability in a tax base. In the final chapter I write about reasons of accounting of a deferred tax. The text itself is supplemented with examples and schemes in order to explain the topic better.