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Електронний архів Житомирського державного технологічного університету
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| Title |
???????? ??????????????? ?????? ???????????? ?????????????? ? ???????????? ?????????????
Problems of accounting of receivables in commercial enterprises |
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| Creator |
??????????, ?.?.
Zakrevska, ?.Y. |
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| Subject |
??????????? ??????????????
???????? ?????????????? ?????? ???????? ??????????? ?????? receivables doubtful debt write off bad debts methods |
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| Description |
??????????? ?????????? ????????? ?????????? ?????? ???? ??????????????? ?????? ???????????? ?????????????? ? ???????????? ?????????????, ? ????? ?????????? ?????????? ???? ?? ?????????. ????????????? ??????? ????????????? ?????????? ??????? ???????????? ??????????????? ?? ????????? ??????? ?? ????. ???????????, ?? ??????????? ??????? ????????? ?????? ?? ???????? ?????????? ????????? ??????? ????, ???????? ???????? ??????? ???????????? ?????????????? ? ???? ???????????? ??????????????, ? ??????????? ??? ???????????? ??????????? ??????? ? ?????? ?? ???? ????????? ???????? ?? ?????????????. ?????? ????????????? ???????????? ?????????, ?? ????????? ????????? ?????????? ??? ???????? ???? ???????????? ?????????????? ??? ?????????????? ????????? ????????????. ????????, ?? ? ???????????? ????????????? ???????? ???????????? ?????????????? ???? ?? ?????????? ?? ???????????? ???????? ???????????? ????????? (? ???????? ??????? ?????? ?? ?????????? ???????), ?? ??????? ?? ????????????? ?????????? ????????? ?? ???????????? ???????, ?? ????????? ?? ???????? ????? ? ????????????? ??????. This research is dedicated to define the problematic issues regarding accounting receivables at commercial enterprises, as well as to the formation of proposals for their solution. There are offered directions of improving the definition of ?receivables? and are outlined its main types. It is found that the calculations of reserves for doubtful debts according to the method of determining the average specific gravity written off during the period of receivables is optimal for commercial enterprises of Ukraine considering its highest accuracy and objectivity. It is proposed to calculate the reserve monthly so it will allow to form the information about the real state of receivables for management personnel. It is revealed that the price of receivables in trading enterprises may not coincide with the fair value of sold products (in cases of discounts or returning of goods), which affects the authenticity of financial reporting and management decisions which are based on inaccurate data from information sources. |
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| Date |
2016-04-20T09:29:35Z
2016-04-20T09:29:35Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2975
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
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