Analysis of settlement relations in the enterprise

Abstract

The main topic of this bachelor thesis is the matter of settlement relations. It is primarily focused on their characteristics and accounting. There are characterized receivables and liabilities of business relations, towards employees, clearing taxes and subsidies, reporting settlement relations in balance sheet, adjustments to settlement relations and last but not least depreciation of debts. The aim of this thesis is to analyse all receivables and liabilities for the reporting period in the selected company. The company is clothing cooperative XYZ and 90% of its products are exported to foreign countries such as Switzerland, Scotland, Germany or Great Britain. The other aim is to concentrate on selected accounting transactions and show, how there are accounted in this company. There is the overall assessment of the size of the receivables and liabilities of the company in conclusion