BUSINESS INFORM №5-2018

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39

Section: Accounting and Auditing
UDC 657
Riabchuk O. H., Matiiko O. O.
The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution (p. 261 - 267)
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.
Keywords: accounts receivable, accountance, audit, factoring, economic entity, financial reporting.
Fig.: 4. Bibl.: 13.

Riabchuk Oksana H. – Candidate of Sciences (Economics), Associate Professor, Department of Audit and Economic Analysis, National University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]
Matiiko Olha O. – Student, National University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Riabchuk, Oksana H., and Matiiko, Olha O. (2018) “The Problems of Organizational-Methodical Approaches to Accounting of Receivables and Directions of Solution.” Business Inform 5:261–267.

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