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KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

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BUSINESS INFORM №11-2015

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52

Section: Finance, Money Circulation and Credit
UDC 657.9
Hniedkov A. V.
The Accounting Features of Factoring Operations in the Bank (p. 320 - 324)

The article analyzes the theoretical and practical aspects of accounting for factoring operations. Results of theoretical studies have been summarized, scientifically substantiated recommendations on accounting for the factoring transactions in banks have been developed. Four groups of factoring services have been identified: classic factoring services; factoring services without prior funding; international factoring services; additional factoring products. The main benefits of using factoring for enterprises have been identified: gaining additional profits, saving on unnecessary costs, saving in the procurement of goods, protection from losses upon untimely paying by debtors, possibility of management of accounts receivable. In addition, advantages of providing factoring services for banks have been identified. An own vision of the accounting for factoring operations has been offered.
Keywords: factoring, crediting, accounting, bank, accounts receivable, enterprise
Bibl.: 15.

Hniedkov Artur V. – Candidate of Sciences (Economics), Dean, Faculty of Economics and Finance, Donbas State Technical University (84 Peremohy Ave., Lysychansk, 93100, Ukraine)
Email: [email protected]

Article is written in Ukrainan
Downloads/views: 12

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Reference to this article:
Hniedkov, Artur V. (2015) “The Accounting Features of Factoring Operations in the Bank.” Business Inform 11:320–324.


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