The receivables and liabilities arising from the business contacts influence significantly the financial management of a business entity. At the same time, they are a marketing tool, which can represent business’s competitive advantage. The aim of bachelor thesis is to carry out an analysis of the volume and development of the receivables and liabilities structure in the selected business entity and subsequently evaluate their influence on its financial stability. The thesis is divided into three chapters. The first chapter deals with the characteristics of the legal relationships from which the receivables and liabilities arise. The second chapter discusses the receivables, their registration, origin, maturity and purchase. The third chapter focuses on liabilities, their classification, valuation, registration, origin, changes, provision and termination of liabilities. The theoretical background is subsequently applied in the practical analysis of receivables and liabilities of the selected business entity. Using the financial analysis, the solvency of the business as well as potential risks are evaluated.