The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution

The article systematizes the views of scholars on the interpretation of essence of receivables, the author’s own approach to the concept is formed. The necessity of effective organization of accountance in terms of enterprise’s accounts receivable with the purpose of ordering of information, transpa...

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Main Authors:	Riabchuk Oksana H., Matiiko Olha O.
Format:	Article
Language:	English
Published:	Research Centre of Industrial Problems of Development of NAS of Ukraine 2018-05-01
Series:	Bìznes Inform
Subjects:	accounts receivable accountance audit factoring economic entity financial reporting
Online Access:	http://www.business-inform.net/export_pdf/business-inform-2018-5_0-pages-261_267.pdf

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spelling	doaj-e13822db460649b089f898866d4602e32020-11-24T21:27:14ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2018-05-015484261267The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of SolutionRiabchuk Oksana H. 0Matiiko Olha O. 1Candidate of Sciences (Economics), Associate Professor, Department of Audit and Economic Analysis, National University of the State Fiscal Service of UkraineStudent, National University of the State Fiscal Service of Ukraine The article systematizes the views of scholars on the interpretation of essence of receivables, the author’s own approach to the concept is formed. The necessity of effective organization of accountance in terms of enterprise’s accounts receivable with the purpose of ordering of information, transparency and reliability of the data on settlements with debtors is substantiated. The author reasons the relevance of carrying out audit of receivables to stimulate the company to more careful conduct of settlement operations, inventory of receivables, measures to recover it. The main problems of the organizational-methodical approaches to accountace of the enterprise’s accounts receivable are analyzed, also the possible directions of solving them are indicated.http://www.business-inform.net/export_pdf/business-inform-2018-5_0-pages-261_267.pdfaccounts receivableaccountanceauditfactoringeconomic entityfinancial reporting
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Riabchuk Oksana H. Matiiko Olha O.
spellingShingle	Riabchuk Oksana H. Matiiko Olha O. The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution Bìznes Inform accounts receivable accountance audit factoring economic entity financial reporting
author_facet	Riabchuk Oksana H. Matiiko Olha O.
author_sort	Riabchuk Oksana H.
title	The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution
title_short	The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution
title_full	The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution
title_fullStr	The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution
title_full_unstemmed	The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution
title_sort	problems of organizational-methodical approaches to accounting of receivables and directions of solution
publisher	Research Centre of Industrial Problems of Development of NAS of Ukraine
series	Bìznes Inform
issn	2222-4459 2311-116X
publishDate	2018-05-01
description	The article systematizes the views of scholars on the interpretation of essence of receivables, the author’s own approach to the concept is formed. The necessity of effective organization of accountance in terms of enterprise’s accounts receivable with the purpose of ordering of information, transparency and reliability of the data on settlements with debtors is substantiated. The author reasons the relevance of carrying out audit of receivables to stimulate the company to more careful conduct of settlement operations, inventory of receivables, measures to recover it. The main problems of the organizational-methodical approaches to accountace of the enterprise’s accounts receivable are analyzed, also the possible directions of solving them are indicated.
topic	accounts receivable accountance audit factoring economic entity financial reporting
url	http://www.business-inform.net/export_pdf/business-inform-2018-5_0-pages-261_267.pdf
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The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution

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