Receivables and liabilities in the accounting

The bachelor thesis deals with netting relationships in accounting. The main goal of the thesis is the characteristic and subsequent analysis of netting relationships in selected accounting entities. The importance of the thesis lies in the fact, that all large organizations, small companies, or entrepreneurs encounter netting relationships. Receivables and liabilities are examined and described in detail, as well as clearing with employees and institutions, or clearing of taxes and subsidies. In the second part are the basic information, activities, and organizational structure of company Privali define. The financial analysis is performed here. Horizontal and vertical analysis indicators are calculated. There are also calculated the activity indicators. For example, the turnover time of liabilities or turnover time of receivables. In addition, the structure of receivables and liabilities is also analysed. The last part of the practical part describes accounting of specific accounting cases. Accounting schemes are prepared