Log in

Relevant bibliographies by topics / Accounting and auditing of accounts receivable / Journal articles

To see the other types of publications on this topic, follow the link: Accounting and auditing of accounts receivable.

Journal articles on the topic 'Accounting and auditing of accounts receivable'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Accounting and auditing of accounts receivable.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

D’Aquila, Jill M., and Kim Capriotti. "The SEC’s Case against California Micro Devices: A Lesson in Using Professional Skepticism and Obtaining Sufficient Appropriate Evidence." Issues in Accounting Education 26, no. 1 (2011): 145–54. http://dx.doi.org/10.2308/iace.2011.26.1.145.

Full text

Abstract:

ABSTRACT: This instructional case involves charges by the Securities and Exchange Commission (SEC) against Michael Marrie, an audit partner, and Brian Berry, a manager, for recklessly failing to comply with auditing standards relating to three areas: a $12 million write-off of accounts receivable, confirmation of accounts receivable, and sales returns and allowances. The SEC believed Michael and Brian did not exercise due professional care, nor did they employ an adequate level of professional skepticism when performing the audit. The SEC also believed that there was insufficient appropriate e

APA, Harvard, Vancouver, ISO, and other styles

2

Andiola, Lindsay M., Tamara A. Lambert, and Edward J. Lynch. "Sprandel, Inc.: Electronic Workpapers, Audit Documentation, and Closing Review Notes in the Audit of Accounts Receivable." Issues in Accounting Education 33, no. 2 (2018): 43–55. http://dx.doi.org/10.2308/iace-52055.

Full text

Abstract:

ABSTRACT Workpaper review is an important quality control mechanism in the audit environment. However, appropriately responding to review notes is not commonly taught. The Sprandel, Inc. case provides a hands-on learning experience for students to connect textbook audit knowledge through use of an activity regularly performed in audit practice: closing review notes. Through the process of closing review notes, students practice auditing accounts receivable, including performing audit procedures related to internal controls and substantive audit work. The case also provides students with an opp

APA, Harvard, Vancouver, ISO, and other styles

3

Hasanah, Uswatun, Imelda Sari, and Nazma Riska Zhafiraah. "Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable." Research of Accounting and Governance 2, no. 2 (2024): 61–71. http://dx.doi.org/10.58777/rag.v2i2.141.

Full text

Abstract:

The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one a

APA, Harvard, Vancouver, ISO, and other styles

4

Johnstone, Karla M., and Steven R. Muzatko. "Resolving Difficult Accounting Issues: A Case Study in Client-Auditor Interaction." Issues in Accounting Education 17, no. 1 (2002): 27–39. http://dx.doi.org/10.2308/iace.2002.17.1.27.

Full text

Abstract:

This case requires you to consider the complexities of auditing in terms of a realistic client-auditor interaction involving difficult accounting issues. The case is loosely based on an actual situation that occurred between an audit firm and its client. In the case you will assume the role of either the auditor or the client as you attempt to resolve inventory and accounts receivable valuation issues for which there are no “clear-cut” solutions. This case includes three sections. First, you will read an article containing an auditor-independence risk framework to help you understand how clien

APA, Harvard, Vancouver, ISO, and other styles

5

Engle, Terry J., and James E. Hunton. "The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances (Retracted)." AUDITING: A Journal of Practice & Theory 20, no. 1 (2001): 157–68. http://dx.doi.org/10.2308/aud.2001.20.1.157.

Full text

Abstract:

The AICPA has indicated that the use of small monetary incentives might be an effective technique for improving confirmation response rates. A significant body of accounting and nonaccounting research supports the AICPA's position; however, studies in marketing and public opinion polling suggest that the quality of survey-based responses can either increase or decrease with the use of monetary incentives. Existing auditing research has not looked at the potential effect of monetary incentives on response quality in the context of confirming account receivable balances. This study was designed

APA, Harvard, Vancouver, ISO, and other styles

6

Kotsupatryi, Mikhail, Kateryna Pylypenko, and Mykola Kucherenko. "Organizational and methodological basis of implementation and improvement of internal economic control of accounts receivable for non-commodity transactions." University Economic Bulletin, no. 47 (December 17, 2020): 75–81. http://dx.doi.org/10.31470/2306-546x-2020-47-75-81.

Full text

Abstract:

The subject of the study is the organizational and methodological aspects of accounting and internal economic control of accounts receivable for non-commodity transactions. The purpose of the article is to improve them regarding to the internal economic control. The results of the study are in establishing the features of accounts receivable for non-commodity transactions and their accounting. This allowed us to identify the main problems, functions, directions and tasks of their internal economic control. The main measures for its improvement at the organizational (comprehensive audits) and m

APA, Harvard, Vancouver, ISO, and other styles

7

Nezhyva, Mariia, Olha Zaremba, and Viktoria Nehodenko. "Application of blockchain technology in accounting and audit: international and domestic experience." SHS Web of Conferences 107 (2021): 02001. http://dx.doi.org/10.1051/shsconf/202110702001.

Full text

Abstract:

The article is devoted to the study of blockchain technology in the financial sphere of Ukraine, as well as accounting and audit of their application in domestic and international practice. The article contains data on the prospects of blockchain development in the world and in Ukraine, as well as information on the peculiarities of the use of such technologies in the perspective areas – accounting and audit. The article argues that the development of blockchain technology will enable the transition to more modern methods and techniques, which in turn will allow to modernize the accounting and

APA, Harvard, Vancouver, ISO, and other styles

8

Kuchukova, N. M. "THE MAIN TASKS AND PRIORITY AREAS FOR THE DEVELOPMENT OF AUDIT ACTIVITIES." Bulletin USPTU Science education economy Series economy 1, no. 43 (2023): 37–41. http://dx.doi.org/10.17122/2541-8904-2023-1-43-37-41.

Full text

Abstract:

The article analyzes the state of the audit services market in Russia and discusses the main tasks of the development of auditing activities. It is noted that there is a need to expand auditing activities within the framework of the Eurasian Economic Union based on the use of international auditing standards. This is necessary to create a single market for audit services on the territory of the EAEU. At the same time, in modern conditions, many small and medium-sized businesses, non-public joint-stock companies have been removed from mandatory audit. At the same time, the introduction of the n

APA, Harvard, Vancouver, ISO, and other styles

9

Menon, Krishnagopal, and David D. Williams. "Long-Term Trends in Audit Fees." AUDITING: A Journal of Practice & Theory 20, no. 1 (2001): 115–36. http://dx.doi.org/10.2308/aud.2001.20.1.115.

Full text

Abstract:

The audit fees literature contains little by way of systematic evidence on long-term trends in audit fees. This study analyzes trends in audit fees from 1980 through 1997, adjusting for changes in client size, complexity, and risk. The sample is restricted to clients of Big 6 firms that voluntarily disclosed audit fees in the period 1980–1997. Evidence is found that audit fees increased in the 1980s but stayed flat in the 1990s. Most important, a significant increase is noted in 1988, the year in which the Auditing Standards Board issued the “expectation gap” standards. These results hold even

APA, Harvard, Vancouver, ISO, and other styles

10

Anderson, John C., and James M. Kraushaar. "Auditing Measurement Error and Statistical Sampling: The Dependently Occurring Case." Journal of Accounting, Auditing & Finance 8, no. 1 (1993): 53–75. http://dx.doi.org/10.1177/0148558x9300800104.

Full text

Abstract:

This study investigates the potential effects of the inappropriate agreement, with the book value of some sampled units, on the behavior of statistical estimators and on the possible inferences that may be made by auditors. The results indicate that the resultant dependently occurring errors will adversely affect the inferences made by an auditor about the account balance of an account receivable population with a moderate book error rate. While the potential for an adverse effect from this type of error should be well known, the results of this paper indicate that the problem may be more seri

APA, Harvard, Vancouver, ISO, and other styles

11

Singh, Kishore, and Peter Best. "Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems." Managerial Auditing Journal 31, no. 1 (2016): 35–63. http://dx.doi.org/10.1108/maj-10-2014-1117.

Full text

Abstract:

Purpose – The purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume accounting transactions. Modern enterprise resource planning (ERP) systems record several thousands of transactions daily. This makes it difficult to find a few instances of anomalous activities among legitimate transactions. Although continuous auditing and continuous monitoring systems perform substantial analytics, they often produce lengthy reports that require painstaking post-analysis. Approaches that

APA, Harvard, Vancouver, ISO, and other styles

12

Reimers, Jane L., and M. G. Fennema. "The Audit Review Process and Sensitivity to Information Source Objectivity." AUDITING: A Journal of Practice & Theory 18, no. 1 (1999): 117–23. http://dx.doi.org/10.2308/aud.1999.18.1.117.

Full text

Abstract:

Auditing standards require auditors to consider the reliability of the evidence they use in making judgments. One aspect of that reliability is the objectivity of the information source. More objective sources (e.g., third parties) provide higher quality information than less objective ones (e.g., client personnel), so auditors should be sensitive to the source of the information they receive. In this study, we examine the effect of the role that auditors perform on their sensitivity to information source objectivity. Specifically, we test whether sensitivity varies depending on whether the au

APA, Harvard, Vancouver, ISO, and other styles

13

Ліхоносова, Г. С., та С. П. Богомол. "УДОСКОНАЛЕННЯ ОБЛІКОВО-АУДИТОРСЬКИХ ПРОЦЕДУР ЩОДО ДЕБІТОРСЬКО-КРЕДИТОРСЬКОГО ЗАБЕЗПЕЧЕННЯ ПІДПРИЄМСТВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 2 (20 липня 2020): 52–59. http://dx.doi.org/10.32620/cher.2020.2.07.

Full text

Abstract:

The article presents the author's opinion on the problem of non-payment, which is the main guarantee of small business. When there are receivables, there are also issues with accounts payable, as most companies do not have a planned profit for the goods, works, services provided. The purpose of the article is to identify current problems of accounting and auditing of receivables and payables, which require their practical solution. The object of the study is the receivables and payables, which were formed as a result of economic activity of the enterprise, its analysis and proposed ways to imp

APA, Harvard, Vancouver, ISO, and other styles

14

Riabchuk, Oksana, and Anastasiia Kostenko. "THE IMPORTANCE OF AUDITING AN ENTERPRISE’S RECEIVABLES." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 37(65) (2025): 70–74. https://doi.org/10.25264/2311-5149-2025-37(65)-70-74.

Full text

Abstract:

The article examines the significance of accounts receivable auditing as a crucial tool for assessing an enterprise’s financial condition and ensuring its stability. It notes that the audit of receivables holds particular importance within the enterprise’s financial control and management system, given that their excessive accumulation or untimely repayment can lead to serious financial problems. The primary objective of a receivables audit is to verify the reliability of their formation and repayment processes, covering several critical aspects. The study substantiates that the management of

APA, Harvard, Vancouver, ISO, and other styles

15

Amnain, Adriana Florenciana, Vicky Achmad Zulfikar, and Jimmy Rusjiana. "Influence of Accounting Information Systems on Internal Control of Receivables." Electronic, Business, Management and Technology Journal 1, no. 1 (2023): 52–61. http://dx.doi.org/10.55208/ebmtj.v1i1.87.

Full text

Abstract:

This study aims to investigate the impact of variables related to the accounts receivable accounting information system and accounts receivable internal control on a telecommunications company located in Bandung. Based on the obtained calculation results, it has been determined that the accounting information system for accounts receivable can be classified as moderately satisfactory. At the same time, the internal control measures for accounts receivable can also be classified as moderately satisfactory. The research findings indicate a significant correlation of 0.840 between variables

APA, Harvard, Vancouver, ISO, and other styles

16

Putriana, Nabila, Yusri Hazmi, Siti Masyittah Fatar, and Novi Rahmawani. "Accounts Receivable Accounting System." West Science Accounting and Finance 2, no. 02 (2024): 150–57. https://doi.org/10.58812/wsaf.v2i02.1061.

Full text

Abstract:

This article discusses the accounts receivable accounting system. The receivables accounting system aims to record mutations in the company's receivables from each debtor, which occur due to credit sales transactions, sales returns, cash receipts from receivables, and write-offs of receivables. In this research, the library research method was used, collecting data by searching for sources and constructing them from various sources such as books, journals and existing research. The result is that qualitative research is carried out with a research design where the findings are not obtained thr

APA, Harvard, Vancouver, ISO, and other styles

17

Liudmyla, Jaremenko. "FORMATION OF ACCOUNTING INFORMATION OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE." University Economic Bulletin 36/1 (April 17, 2018): 147–54. https://doi.org/10.5281/zenodo.1219770.

Full text

Abstract:

The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables. The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. Methodology of work. The work is performed on the results of research of modern domestic and foreign views on the peculiarities of management of accounts receivable and payables. Results of work In the article the essence of receivables and accounts payable is considered. The features of the management of accounts receivable and paya

APA, Harvard, Vancouver, ISO, and other styles

18

Osmanova, Patimat Mustafaevna, Zarema Ramzanovna Khambulatova, and Magomedzagid Hiramagomedovich Ismailov. "AUDITING THE ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE OF THE ORGANIZATION." Journal of Applied Research, no. 6-3 (2022): 225–29. http://dx.doi.org/10.47576/2712-7516_2022_6_3_225.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Suwantari, N. L. M. Puri, I. M. Ariana, and P. Adi Suprapto. "Accounting Analysis in Accounts Receivable Management to Minimize the Risk of Uncollectible Receivables at ALS Hotel and Resort." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (2020): 117–24. http://dx.doi.org/10.31940/jasafint.v3i2.2133.

Full text

Abstract:

ALS Hotel and Resort applies a credit policy in its operations. The high level of credit sales owned by the hotel, which is followed by the high number of delinquent receivables, has the potential to become uncollectible accounts. Therefore, proper management of accounts receivable is required. This research aims to determine the effect of the application of accounts receivable accounting treatment on the effectiveness of accounts receivable management in minimizing the risk of uncollectible receivables at ALS Hotels and Resort. This research used data obtained through unstructured interviews,

APA, Harvard, Vancouver, ISO, and other styles

20

Palia, Darius, and Ben J. Sopranzetti. "Securitizing Accounts Receivable." Review of Quantitative Finance and Accounting 22, no. 1 (2004): 29–38. http://dx.doi.org/10.1023/b:requ.0000006185.39802.83.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

KIBYSH, Oleksandra. "Accounting and analytical system for settlement with receivables." Economics. Finances. Law 2/2025, no. - (2025): 56–59. https://doi.org/10.37634/efp.2025.2.12.

Full text

Abstract:

The paper explores the issue of managing accounts receivable of Ukrainian enterprises under conditions of economic instability. It emphasizes the impact of accounts receivable on liquidity, solvency, and financial stability. The study analyzes the interpretations of the concept of accounts receivable provided by various authors and examines diverse approaches to its management. The primary causes of increasing accounts receivable are highlighted, including poor payment discipline among counterparties, inadequate monitoring, and insufficient accounting practices. The paper proposes key directio

APA, Harvard, Vancouver, ISO, and other styles

22

Битюкова, Т. А. "Accounts receivable of the organization: issues of structuring and settlement." Экономика и предпринимательство, no. 8(145) (January 19, 2023): 1019–21. http://dx.doi.org/10.34925/eip.2022.145.8.208.

Full text

Abstract:

В статье рассматривается дебиторская задолженность как объект учета и контроля. Выделены виды дебиторской задолженности. Проведен анализ дебиторской задолженности с точки зрения бухгалтерского и налогового учета. Рассмотрен правовой и управленческий аспект ее урегулирования. The article considers accounts receivable as an object of accounting and control. The types of accounts receivable are highlighted. The analysis of accounts receivable from the point of view of accounting and tax accounting is carried out. The legal and managerial aspect of its settlement is considered.

APA, Harvard, Vancouver, ISO, and other styles

23

Armitage, Jack L. "Accounts Receivable Confirmation Usage And Effectiveness: Perceptions Of Practicing CPAs." Journal of Applied Business Research (JABR) 9, no. 2 (2011): 97. http://dx.doi.org/10.19030/jabr.v9i2.6082.

Full text

Abstract:

This paper reports the results of a questionnaire survey of practicing auditors regarding their assessment of the competence and effectiveness of the accounts receivable confirmation auditing procedure. The respondents indicated they regularly use positive and negative confirmations in practice, and they rated the evidence provided by negative confirmations as significantly lower than for positives. Also, the respondents perceived the detection rate for positive and negative confirmations to be a 20 to 40 percentage points higher than rates reported form empirical research. Thus, auditors may

APA, Harvard, Vancouver, ISO, and other styles

24

Yakymova, Larysa, and Oleksandra Karielova. "Formation of accounting and analytical information of the municipal company on accounts receivable and payable in the context of ensuring business communication." INNOVATIVE ECONOMY, no. 5-6 (August 2019): 144–49. http://dx.doi.org/10.37332/2309-1533.2019.5-6.20.

Full text

Abstract:

Purpose. The aim of this article is to substantiate of methodical approaches to formation of accounting and analytical information concerning accounts receivable and payable in the context of ensuring business communication of the municipal company. Methodology of research. General scientific and special methods of cognition are used in the research process, in particular: methods of theoretical generalization and comparative analysis – for the analysis of scientific works and practical experience of improvement of communications in accounting; system approach, methods of analysis and synthesi

APA, Harvard, Vancouver, ISO, and other styles

25

Hartani, Sri, and Alamsyah. "Analysis of Accounting Treatment of Accounts Receivable at PT. Palembang Primary Primary Source." Formosa Journal of Multidisciplinary Research 1, no. 7 (2022): 1493–510. http://dx.doi.org/10.55927/fjmr.v1i7.1895.

Full text

Abstract:

This study aims to determine how the recognition, measurement, recording, presentation and disclosure of accounts receivable during 2015 , 2016, and 2017 PT . Primary sources Raya Palembang, The research method that has been done is to collect information report data L/R, balance sheet , a list of accounts , list of assets 2015-2017 and procedures and corporate policies . The results showed recognition of the calculation of accounts receivable has been running well , trade receivables obtained by calculating the 200 hours of work tools multiplied by the value of the contract agreement , so on

APA, Harvard, Vancouver, ISO, and other styles

26

Gerasimova, L. "Accounting and Analytical Mechanism for Managing Accounts Receivable in Construction." Auditor 7, no. 2 (2021): 39–50. http://dx.doi.org/10.12737/1998-0701-2021-7-2-39-50.

Full text

Abstract:

Th e article considers the mechanisms of accounting and analysis of accounts receivable in the construction industry. Th e author highlighted the accounting tools that are used by construction companies, depending on the territorial and technological features of the industry. Th e issue of determining the size of the construction company’s own funds, taking into account diff erent types of receivables, is considered. A methodology for analyzing accounts receivable in the construction industry is proposed in order to optimize the size of accounts receivable of construction companies.

APA, Harvard, Vancouver, ISO, and other styles

27

Lazareva, N. A. "Efficient Administration of Accounts Receivable, Guided by the Company’s Financial Records." Accounting. Analysis. Auditing 12, no. 2 (2025): 52–65. https://doi.org/10.26794/2408-9303-2025-12-2-52-65.

Full text

Abstract:

The significance of this study lies in the necessity of efficient accounts receivable management, utilizing both external and internal reports. This approach ensures the company’s profitability and mitigates the risk of bankruptcy. The study aims to develop strategies for effective accounts receivable management, leveraging accounting statements and specialized services, and to assess the impact of accounts receivable on key economic indicators through financial analysis. Research objectives include: a system to reduce accounts receivable proposal; methodological approach for implementing this

APA, Harvard, Vancouver, ISO, and other styles

28

Lynch, Luann J. "MGM Mirage—Accounts Receivable." Darden Business Publishing Cases 1, no. 1 (2017): 1–6. http://dx.doi.org/10.1108/case.darden.2016.000201.

Full text

Abstract:

Students are presented with the balance sheet, income statement, accounts-receivable footnote, excerpts from the footnote on significant accounting policies, and excerpts from Management's Discussion and Analysis from MGM Mirage's 2004 Annual Report, and are asked to respond to several questions regarding information in the materials. Questions center around what can be inferred about the impact of accounts receivable, allowance for doubtful accounts, write-offs, and other data on the balance sheet and income statement.

APA, Harvard, Vancouver, ISO, and other styles

29

., Muanas, and Fitri Sufriyanti. "Peranan Sistem Aplikasi FASt Terhadap Efektivitas Pengendalian Intern Piutang Dagang (Studi Kasus pada PT KEA Panelindo)." Jurnal Ilmiah Akuntansi Kesatuan 6, no. 1 (2018): 053–62. http://dx.doi.org/10.37641/jiakes.v6i1.63.

Full text

Abstract:

The purpose of this study was to determine the procedures of credit sales and internal controls of accounts receivable, to determine how the application of FAST system acts as an internal control of accounts receivable, and to understand what the impact of the role of FAST application system on the effectiveness of internal control of accounts receivable. The method used is descriptive qualitative method. This research was taken place at Kea Panelindo, from 13 April to 13 July 2016. Results of research showed that the role of FAST application system FAST (Finance Accounting System) on the effe

APA, Harvard, Vancouver, ISO, and other styles

30

Elvitriana, Wahida, Porkas Sonjuangon Lubis, and Widia Wardani. "PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP PENGENDALIAN PIUTANG USAHA PADA PT. ANUGRAH JAYA LOGISTIK MEDAN." METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist 8, no. 1 (2024): 79–88. https://doi.org/10.46880/jsika.vol8no1.pp79-88.

Full text

Abstract:

This study aims to explore the impact of accounting information systems and internal controls on accounts receivable control at PT Anugrah Jaya Logistik Medan. The study involved employees from the accounting division, with 38 respondents being sampled. Data collection methods were tested for validity and reliability before use. Data analysis using multiple linear regression, classical assumption test, t test, F test, and coefficient of determination. The t test results show that there is no significant effect of accounting information systems and internal control on PT Anugrah Jaya Logistik M

APA, Harvard, Vancouver, ISO, and other styles

31

Azzali, Stefano, and Tatiana Mazza. "Determinants of Audit Sanctions Severity." International Journal of Business Administration 11, no. 2 (2020): 28. http://dx.doi.org/10.5430/ijba.v11n2p28.

Full text

Abstract:

This study investigates the effects of material weaknesses from auditing standards and of material misstatement from accounting standards on the audit sanctions severity. Using a unique database in the period 1983 – 2015, we find mixed results. Among the auditing standards, Internal Control Weaknesses lead to more severe audit sanctions than Quality Control, Other Auditors, Reporting and Audit Opinion Material Weaknesses Audit Sanctions, and to less severe audit sanctions than Professional Skepticism and Substantial Procedures. Among accounting standards, Fair Value misstatements are associate

APA, Harvard, Vancouver, ISO, and other styles

32

BULKOT, Hanna, and Maryna KHUKALENKO. "Features of accounting and controlling accounts receivable on enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 1 (January 21, 2020): 6–9. http://dx.doi.org/10.37634/efp.2020.1.1.

Full text

Abstract:

Introduction. In the course of business activities of the enterprise (operational, investment and financial) relations with various individuals and legal entities emerge inevitably. They include suppliers and contractors, buyers, customers, banks etc. Accounts receivable arise in the course of these relationships. The issue of receivables is relevant and important for the organization of accounting of each enterprise, especially in the current business environment in Ukraine. Receivables affect the economic activity of any organization in such a way that receivables that are not closed for a l

APA, Harvard, Vancouver, ISO, and other styles

33

Pratiwi, Esti Utami. "Procedure Recording And Billing Receivables : Case Study on CV. Putra Baja Krakatau." Review of Accounting and Taxation 1, no. 01 (2022): 47–61. http://dx.doi.org/10.61659/reaction.v1i01.133.

Full text

Abstract:

    Purpose - In facing market competition, companies can actively build relationships or partner to entity other so that more easy for To do sale and get profit. On transaction credit, recording as well as billing accounts receivable is a vital aspect : payment accounts receivable outside the time limit will hinder current required company cash to support whole activities, other than that without good recording of accounts receivable, accounts receivable that have been circulated to customers are not is known amount by accurate. Company must pro-active in doing billing

APA, Harvard, Vancouver, ISO, and other styles

34

NECHAEVA, Marina L., Tat'yana N. KUTAEVA, and Ekaterina S. GUROVA. "Effective accounts receivable management." Finance and Credit 28, no. 1 (2022): 63–80. http://dx.doi.org/10.24891/fc.28.1.63.

Full text

Abstract:

Subject. This article deals with the issues of effective management of receivables to ensure the financial sustainability of commercial organizations. Objectives. The article aims to study the concepts of receivables in the aspect of legal, accounting and economic approaches, analyze the methodology of accounts receivable management, and develop measures to manage it. Methods. For the study, we used analysis and synthesis, abstraction, generalization, and the economic analysis, statistical and economic methods. Results. The article presents methodological tools for managing receivables in orde

APA, Harvard, Vancouver, ISO, and other styles

35

OLADNICHUK, N. V., S. M. KONZEBA, and O. D. PODLUBNA. "RECEIVABLES ACCOUNTING: THE PROBLEMS AND THE WAYS TO SOLVE THEM." Herald of Kiev Institute of Business and Technology 42, no. 4 (2019): 64–68. http://dx.doi.org/10.37203/kibit.2019.42.10.

Full text

Abstract:

In the accounting of a business entity, liabilities do not arise at the time of the conclusion of the contract, but after one of the parties envisaged in it the actions that result in receivables between contractors. Accounts receivable results in the withdrawal of funds from an enterprise's cash flow, which adversely affects its financial position. Delayed payments create mutual debt between the producers of the product and its consumers, which lead to arrears of internal and external payments. The rapid pace of inflation in the current economic space, the immobilization of a large part

APA, Harvard, Vancouver, ISO, and other styles

36

Burlakova, Olga Vladimirovna, and Alina Andreevna Geynch. "Accounting and legal approaches to the definition of the term "accounts receivable"." KANT 40, no. 3 (2021): 11–15. http://dx.doi.org/10.24923/2222-243x.2021-40.2.

Full text

Abstract:

The purpose of the study is to analyze accounting and legal approaches to the definition of the term "accounts receivable" and to justify the need for its clarification to be fixed in regulatory documents. Scientific novelty: the definition of the term "accounts receivable" has been clarified using accounting and legal approaches, where it is proposed to understand the obligations of other legal entities and individuals to this economic entity for contributions to the authorized capital, for advances issued, for bills of exchange receivable, for goods sold (works, services), monetary amounts i

APA, Harvard, Vancouver, ISO, and other styles

37

Verbytska, V., and Ya Nasonenko. "MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE." Series: Economic science 7, no. 167 (2021): 23–27. http://dx.doi.org/10.33042/2522-1809-2021-7-167-23-27.

Full text

Abstract:

The article examined the current state of planning financial obligations and noted the urgency of the problem of the existence of receivables. The urgency of the problem arises due to the presence of a significant share of receivables in the assets of enterprises. The emergence of a problematic issue is the reason for the search for new ways and methods of control over accounts receivable. The organization and methodology for accounting for receivables for goods is shown on the example of TOV "EMSS". We found out that most of the company's income comes from the sale of equipment for the road c

APA, Harvard, Vancouver, ISO, and other styles

38

Amalia, Zahra Zafirah. "Analisis Akuntansi pada Piutang Usaha PT Asphalt Bangun Sarana Aspal Terhadap PSAK." Jurnal Bisnis, Manajemen dan Akuntansi 1, no. 2 (2025): 93–102. https://doi.org/10.70963/jbisma.v1i2.139.

Full text

Abstract:

This journal article discusses the accounting treatment of trade receivables of PT Asphalt Bangun Sarana. PT Asphalt Bangun Sarana is a semi-manufacturing company in the asphalt processing industry. PT Asphalt Bangun Sarana makes sales to its customers, one of which is by credit sales, so that it will generate accounts receivable. PT Asphalt Bangun Sarana 's trade receivables consist of trade receivables from third parties and related parties. This analysis is carried out by checking the suitability of PT Asphalt Bangun Sarana 's accounting treatment related to recognition, measurement, record

APA, Harvard, Vancouver, ISO, and other styles

39

Regine, Widyatami, Tri Ningsih, Djadjun Juhara, and R. Deni Purana. "Pengaruh Sistem Informasi Piutang Terhadap Pengendalian Internal Piutang." Majalah Bisnis & IPTEK 15, no. 1 (2022): 1–14. https://doi.org/10.55208/kqbx6065.

Full text

Abstract:

This research aims to know whether there is a significant influence of the accounts receivable system on the internal control of accounts receivable at one of the General Hospitals in Bandung because accounting information systems add value to the organization with accurate, relevant, and timely information. This activity does so that the company's operations become more effective and efficient. Requires internal control as an organizational plan and method for safeguarding assets from fraud and error. The research method used is descriptive and verification methods. The data collection techni

APA, Harvard, Vancouver, ISO, and other styles

40

Pasaribu, Nuraeni, Yusri Hazmi, Ririn Andriani, and Teuku Furqan Anbia. "Analysis of Accounts Receivable System in Accounting." Sciences du Nord Humanities and Social Sciences 1, no. 02 (2024): 40–43. https://doi.org/10.58812/snhss.v1i2.22.

Full text

Abstract:

Companies often have difficulty collecting receivables from customers. If the internal control system is not implemented clearly and firmly, this will have an impact on the accumulation of receivables. Often receivables that are difficult to collect have a risk of uncollectible receivables which have an impact on reducing profits or profits. The method used in writing this article is library research, namely a method of collecting data by understanding and studying theories from various literature related to the research. The type of data used in this research is secondary data, namely data th

APA, Harvard, Vancouver, ISO, and other styles

41

Regine, Widyatami, Tri Ningsih, Djadjun Juhara, and R. Deni Purana. "PENGARUH SISTEM INFORMASI PIUTANG TERHADAP PENGENDALIAN INTERNAL PIUTANG." Majalah Bisnis & IPTEK 15, no. 1 (2022): 1–14. http://dx.doi.org/10.55208/bistek.v15i1.244.

Full text

Abstract:

This research aims to know whether there is a significant influence between the influence of the accounts receivable system on the internal control of accounts receivable at one of the General Hospitals in Bandung because accounting information systems add value to the organization with accurate, relevant, and timely information. This activity does so that the company's operations become more effective and efficient. Therefore, internal control is needed as an organizational plan and method to protect assets from fraud and error. The research method used is descriptive and verification methods

APA, Harvard, Vancouver, ISO, and other styles

42

Malfrita, Putri. "Analisis Pengendalian Internal Terhadap Piutang Usaha Di Fox Hotel Pekanbaru." Jurnal Ilmiah Raflesia Akuntansi 10, no. 2 (2024): 855–58. http://dx.doi.org/10.53494/jira.v10i2.656.

Full text

Abstract:

This study explains the analysis of internal control over accounts receivable at Fox Hotel Pekanbaru using the COSO concept. This study was conducted in September 2022 - May 2023 with the aim of examining how the implementation of the internal control system for accounts receivable. In this study, the method used was quantitative descriptive, the research population was 8 accounting staff, the research sample was accounting staff who had special criteria in this case. And data collection techniques were nonparticipant observation and document study. The results of the study are that the implem

APA, Harvard, Vancouver, ISO, and other styles

43

Kemarska, Liliia. "THE FEATURES OF ACCOUNT RECEIVABLES ACCOUNTING AT COKE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(2) (June 2, 2021): 100–110. http://dx.doi.org/10.31319/2709-2879.2021iss1(2).232598pp100-110.

Full text

Abstract:

The article examines the features of account receivables accounting at coke enterprises in Ukraine. Different approaches for defining the «account receivable» term by domestic and foreign researchers were examined, the difference between interpretations was determined. Various approaches to the account receivable classification were explored, the classification attributes were generalized on the basis of the conducted research. It was proposed to extend the existing classification with the following attributes: by agreement with counterparties, by currency of debt, by legitimacy of occurrence.

APA, Harvard, Vancouver, ISO, and other styles

44

Gnatiuk, Taras, Vitalii Shkromyda та Nadiya Shkromyda. "Торговий кредит: окремі питання обліку та аналізу дебіторської заборгованості". Journal of Vasyl Stefanyk Precarpathian National University 11, № 2 (2024): 79–90. http://dx.doi.org/10.15330/jpnu.11.2.79-90.

Full text

Abstract:

This article studies the accounting and analysis of accounts receivable, particularly trade credit, as a key financial management tool within the global competitive environment. The authors explore theoretical and practical aspects of managing accounts receivable and methods to assess its impact on financial stability. Emphasis is placed on the theoretical justification for non-standard practices in accounting and analyzing trade credit as a separate asset, aiding in better risk identification of bad debts that affect enterprise viability. The study highlights that accounting entries for incom

APA, Harvard, Vancouver, ISO, and other styles

45

Krishtaleva, Taisiya, and Ol'ga Kachkova. "Accounts receivable management in a commercial organization." Russian Journal of Management 12, no. 3 (2024): 471–87. https://doi.org/10.29039/2409-6024-2024-12-3-471-487.

Full text

Abstract:

The article discusses the problems of accounting for accounts receivable in accounting and in calculating taxes, identifying doubtful and bad debts, creating a reserve of doubtful debts, timely write-off of bad debts, what mistakes commercial organizations make and how they can be avoided.

APA, Harvard, Vancouver, ISO, and other styles

46

Demchenko, Tetyana. "ACCOUNTING AND ANALYTICAL SUPPORT FOR ACCOUNTS RECEIVABLE MANAGEMENT OF ENTERPRISES IN THE CONTEXT OF AUTOMATION." Economies' Horizons, no. 2(31) (May 19, 2025): 92–99. https://doi.org/10.31499/2616-5236.2(31).2025.330127.

Full text

Abstract:

The article explores the specific features of accounting and analytical support for accounts receivable management in the context of the digital transformation of food industry enterprises. It is noted that in conditions of growing receivables and increased financial risks, the implementation of modern information technologies into accounting, analysis, and control processes is becoming increasingly relevant. The key directions for improving accounting processes through automated systems are identified. An analysis of the dynamics of accounts receivable over the past three years is conducted,

APA, Harvard, Vancouver, ISO, and other styles

47

Putri, Dwi Astuty Dharma, and Taufik Aziz. "PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS TERHADAP EFEKTIFITAS PENGENDALIAN PIUTANG." Jurnal Proaksi 4, no. 1 (2019): 77–100. http://dx.doi.org/10.32534/jpk.v4i1.580.

Full text

Abstract:

The purpose of this research is to find out and learn how much influence thesales accounting information system, the cash receipt accounting information system onthe effectiveness of controlling accounts receivable. The population in this study is limitedto PT Tera Data Indonesia's employees. The sampling technique was 30 respondents.Data collection techniques use primary and secondary data with the help of SPSS version20. For windows. From the test results it can be concluded that the credit salesaccounting information system, the cash receipt accounting information system has aneffect on the

APA, Harvard, Vancouver, ISO, and other styles

48

Клычова, Guzaliya Klychova, Хамидуллин, and Zulfat Khamidullin. "CURRENT ISSUES IN MONITORING AND CONTROL OF RECEIVABLES." Vestnik of Kazan State Agrarian University 11, no. 1 (2016): 109–13. http://dx.doi.org/10.12737/19337.

Full text

Abstract:

In this article the value of receivables as part of the system of cash payments the company, identified the main management and control issues, ways to solve them. To improve the methodology and the organization of accounting and control of cash payments and, in particular, accounts receivable, perhaps by identifying potential problems in the system of enterprise accounts and applying practical advice, Tags: accounts receivable management, commitment control, solvency, payment and settlement relations.

APA, Harvard, Vancouver, ISO, and other styles

49

Wahyudi, Tri, Kurniasih Dwi Astuti, and Intan Putri Kinasih. "Accounts Receivable Information System at PT. Latinusa, Tbk." Journal of Applied Business, Taxation and Economics Research 1, no. 4 (2022): 401–9. http://dx.doi.org/10.54408/jabter.v1i4.82.

Full text

Abstract:

The purpose of this research is to determine the suitability of accounts receivable accounting information at PT. Latinusa Tbk. The method used in writing this final assignment is descriptive method. This writing uses primary data and secondary data obtained from PT. Latinusa Tbk. Data sources come from field studies and literature. How to collect data through observation, interviews and documentation collected from PT. Latinusa Tbk. Based on the results of industry internships obtained in the field, account receivable accounting information system at PT. Latinusa Tbk, is in accordance with th

APA, Harvard, Vancouver, ISO, and other styles

50

MORGUNOVA, R. V. "APPROACHES TO MANAGING ACCOUNTS RECEIVABLE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 4 (2020): 54–61. http://dx.doi.org/10.36871/ek.up.p.r.2020.04.02.009.

Full text

Abstract:

In view of the general trend of sharp increases in the amount of debt owed by enterprises in the Russian Federation, automation of foreclosure accounting is becoming more and more urgent. To solve the identified problems, a step-by-step methodology for managing receivables, including an algorithm for input assessment of solvency, ranking by the reliability of debtor organizations, and the monitoring system of the current receiv-ables and the way in which arrears work. The article conducted a comparative analysis of software products in which some of the methods of debt management are automated

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!