Relevant bibliographies by topics / Accounting of payables

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  2. Dissertations / Theses
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Academic literature on the topic 'Accounting of payables'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 May 2022

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Journal articles on the topic "Accounting of payables"

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

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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 improve. The methods used in the study. The methodological basis of the study were the methods and principles of debt recognition, general and factor analysis of receivables and payables. The hypothesis of the study is the trend impact of receivables and payables on the financial condition and solvency of the enterprise. Presenting main material. Recommendations for improving the financial condition of the enterprise, for accounting and auditing of receivables and payables are offered. Originality and practical significance of the research. The study identified the need to improve the situation at the enterprise by implementing a number of measures aimed at eliminating problems with the payment of debtors who owed certain amounts of money, namely to provide discounts for early payment for products, goods, works, services, limit receivables -prepared for each debtor and maintaining a certain analytical document on creditors' relations in terms of each creditor. Conclusions. The study proves that the proposed methods of improvement are a factor that will reduce the level of receivables and payables. Based on the fact that the debtor's debt will not just decrease, but will bring some income.
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BONDARENKO, Olha, and Iryna MASIUK. "Audit methodology. Formation and write-off of receivables and payables." Economics. Finances. Law, no. 7 (July 30, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.7.2.

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Introduction. The share of receivables and payables in the structure of the balance sheet has a high percentage, which certainly affects the production process as a whole. Every receivable is someone's accounts payable and vice versa. Each company faced non-payment of debts in any direction. In this article, we will consider the control over settlements with counterparties and the procedure for writing off and forming bad receivables and payables. The purpose of the paper is to study the audit process at the enterprise in the section of receivables and payables. Identify the processes of writing off bad debts. Results. The audit of accounts payable and receivable is relevant in connection with the introduction of the International Accounting Standards in the management of the enterprise, the constant change in the legal framework of Ukraine. Settlements with debtors and creditors for goods and services have a significant impact on the functional activities of the enterprise, so when the audit firm checks all the nuances of accounting in this area, the main factor of fair conclusions is the provision of reliable information. The main source of information is financial statements, where receivables have a significant share in the assets of the balance sheet, and accounts payable in the liabilities of the balance sheet. Conclusion. Debt write-off is an important component in settlements with counterparties. More often than not, we are faced with bad debts. For the correctness of the display of information and write-off of receivables, the company creates a reserve of doubtful debts, which is reflected in account 38 "Reserve of doubtful debts". To write off accounts payable, the company must have important evidence, documents that are approved in accordance with the law.
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Тменова, Е. С., and И. В. Калюгина. "Актуальные вопросы организации бухгалтерского учѐта дебиторской и кредиторской задолженности на примере предприятия ООО "Павловскинвест" Павловского района Воронежской области." ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ 70, no. 3 (2021): 86–91. http://dx.doi.org/10.18411/lj-02-2021-96.

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This article is devoted to the problems associated with the organization of accounting for payables and receivables. Undoubtedly, the stability of the financial condition of an organization in a modern market economy largely depends on the effectiveness of the management of accounts payable and receivable. The relevance of this topic is determined by the theoretical and practical significance of the problem. In order to increase the financial stability and solvency of the enterprise, the authors offer a list of recommendations for conducting settlements with counterparties.
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Wiyarni, Wiyarni. "Traditional Market Accounting: Management or Financial Accounting?" Asian Journal of Accounting Research 2, no. 1 (May 31, 2017): 7–10. http://dx.doi.org/10.1108/ajar-2017-02-01-b002.

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The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional market traders to prepare financial notes for external users, such as vendors, creditors, and customers. This is because their transactions with vendors, creditors, and customers are very simple. This study used interpretive paradigm. Data was collected using in-depth interview and direct interaction with four informants from three traditional markets. Data is analyzed by organizing them, breaking them into manageable units, coding them, synthesizing them, and searching for patterns. Based on the analysis, this study found that the accounting area of traditional market activities is management accounting rather than financial accounting.
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Davis, Charles E., and Elizabeth B. Davis. "Garden Patch Foods: Analyzing the Purchasing-through-Payables Process." Issues in Accounting Education 18, no. 4 (November 1, 2003): 369–83. http://dx.doi.org/10.2308/iace.2003.18.4.369.

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Analyzing nonstrategic functions has become a major focus in today's business environment. This case presents the facts behind a decision faced by Garden Patch Foods, a prepared foods company that is looking for ways to increase efficiency and to improve the bottom line. As management considers how to increase efficiency of support operations, two major alternatives arise: (1) create a shared-services arrangement for the three divisions or (2) outsource the support functions. The case requires you to assume the role of a staff accountant and analyze the case facts and research issues relevant to shared-services arrangements and outsourcing. You will then communicate your recommendation in a written report to the CFO. Several references are included in the case to facilitate Internet-based research.
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BULKOT, Hanna, and Liudmyla IVANOVA. "Features of accounting and analysis of accounts payable with suppliers and contractors at enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 4 (April 16, 2020): 30–35. http://dx.doi.org/10.37634/efp.2020.4.6.

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Introduction. The amount of accounts payables of an enterprise largely depends on the quality and efficiency of accounting and analysis of settlements with suppliers and contractors. It is an important component for successful cooperation and providing complete, truthful and impartial information on the financial position, company performance and cash flow of the enterprise for making management decisions. The purpose of this paper is to find ways to improve the accounting and analysis of accounts payable with suppliers and contractors by summarizing the theoretical and practical aspects of the selected topics. Results. One of the most important components of current liabilities is accounts payable with suppliers and contractors. As practice shows, accounting, analysis and control of payments with counterparties have so far received insufficient attention. We consider it is necessary to improve the accounting of settlements by using additional analytical accounts on terms of debt repayment. Also, the authors propose to introduce an analytical table of control and management of accounts payable, the register of documents for payment and statement of settlements with suppliers and contractors into the accounting system to facilitate the accounting and analysis of settlements. An important element of the management of liabilities to suppliers and contractors is the correct and timely analysis, which is carried out to obtain prompt and objective information on accounts payable. Therefore, it is necessary to conduct a comprehensive financial analysis of accounts payable using various indicators and methods. Conclusion. Therefore, summarizing all of the above, we can conclude that settlements with suppliers and contractors are an important element of the economic mechanism of any enterprise. At the moment, we are all watching with attention the increased impact of the Coronavirus (COVID-19) outbreak, which has, by now, affected many countries globally, including Ukraine. There is a trend of deterioration of the financial situation of domestic enterprises. This situation is a threat to their future existence. If corporations begin to announce large defaults on payments, businesses stop working and many people lose their jobs, there will be the real catastrophe. Therefore, if businesses want to operate normally and be able to withstand external circumstances, they should reasonably manage accounts payable with suppliers and contractors to be solvent and independent at such a difficult and unstable time.
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Osinubi, Igbekele Sunday. "Effects of financial distress and financing constraints on trade credit provisions." Asian Review of Accounting 28, no. 4 (August 18, 2020): 545–66. http://dx.doi.org/10.1108/ara-04-2020-0058.

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PurposeExisting studies that documented the effect of financial distress on trade credit provisions did not include measures financial constraint. It is possible that financial distress is tie to financial constraints, and both financial distress and financial constraints mutually reinforce each other in their effects on trade credit provision. The purpose of this study is to evaluate the effects of financial constraint and financial distress on trade credit provisions in the UK FTSE 350 listed firms.Design/methodology/approachThis study employs panel data in the estimation of the determinants of accounts payables and accounts receivables of the UK FTSE 350 firms from 2009 to 2017.FindingsThis study finds that financial distress has significant positive effect on accounts payables and a significant negative effect on accounts receivables. Financial constraints have significant negative effect on accounts payables and a significant positive effect on accounts receivables.Practical implicationsTrade creditor desiring to maintain an enduring product-market relationship grant more concessions to customer in financial distress. The amount of trade credit that sellers provide to financially constrained firm is an increasing function of the buyer's creditworthiness. The urgent cash needs of financially distressed firms lead them to sell trade receivables to factoring company leading to reduction in trade receivables. Firm facing external financing constraints increase trade credit to customers in anticipation of cash flow inflow to enhance liquidity.Originality/valueThis study shows that financial distress and financial constraints mutually reinforce each other in their effects on trade credit provisions, and firm's financing condition contributes to divergence in trade credit policies.
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Brown, J. Owen, Bradley E. Lail, Jason E. MacGregor, and Tim Thomasson. "Controls, Payables, and Materiality: A Case of Unknown Collusion." Current Issues in Auditing 14, no. 1 (October 21, 2019): A10—A30. http://dx.doi.org/10.2308/ciia-52639.

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SUMMARY This case is inspired by actual experiences within the accounting and accounts payable departments of a large energy company, formerly part of the S&P 500. The primary objective of the case is to provide a real-world scenario depicting the challenges that companies face in designing and implementing controls over financial reporting, as well as the challenges that external auditors face when evaluating audit findings. In completing the case, you will assume the role of a staff auditor on the audit engagement team for Herringbone Affiliates. The case includes discussion questions that have you consider the perspective of both company management and the audit team.
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Wei, Yi, Jianguo Chen, and Carolyn Wirth. "Detecting fraud in Chinese listed company balance sheets." Pacific Accounting Review 29, no. 3 (August 7, 2017): 356–79. http://dx.doi.org/10.1108/par-04-2016-0044.

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Purpose This paper aims to investigate the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Design/methodology/approach Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements. Findings Other receivables, inventories, prepaid expenses, employee benefits payables and long-term payables are important indicators of fraudulent financial statements. These results confirm that asset account manipulation is frequently carried out and cast doubt on earlier conclusions by researchers that inflation of liabilities is the most common source of financial statement manipulation. Originality/value Previous practices of solely scaling balance sheet values by assets are revealed to produce spurious relationships, while scaling by both assets and sales effectively detects fraudulent financial statements and provides a useful fraud prediction tool for Chinese auditors, regulators and investors.
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Afrifa, Godfred Adjapong, Ernest Gyapong, and Reza M. Monem. "Product differentiation, market dynamics and the value relevance of trade payables: Evidence from UK listed firms." Journal of Contemporary Accounting & Economics 14, no. 3 (December 2018): 235–53. http://dx.doi.org/10.1016/j.jcae.2018.06.001.

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Dissertations / Theses on the topic "Accounting of payables"

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Коршиков, О. В. "Облік і контроль дебіторської та кредиторської заборгованості: сучасні проблеми та методи вдосконалення (нa приклaді ТОВ «Баско»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Korshykov.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти сутності, визнання та класифікації дебіторської та кредиторської заборгованостей, проблемні питання обліку дебіторської та кредиторської заборгованості , рух та аналіз дебіторської та кредиторської заборгованості у бухгалтерії, теоретичні та практичні аспекти контролю дебіторської та кредиторської заборгованості. Проаналізовано фінансовий стан ТОВ "Баско", особливості обліку дебіторської та кредиторської заборгованості бухгалтерським підрозділом підприємства, система внутрішнього контролю дебіторської та кредиторської заборгованості на підприємстві. Запропоновано запровадити на підприємстві систему внутрішнього контролю, оптимізувати роботу підрозділу бухгалтерії та модернізувати облік дебіторської та кредиторської заборгованості.
The work considers theoretical aspects of the essence, recognition and classification of receivables and payables, problems of accounting of receivables and payables, Theoretical and practical aspects of accounts receivable and accounts payable accounting control. Analyzed the financial condition of the company "Basco", the peculiarities of accounting receivables and payables by the accounting department of the company, the system of internal control of receivables and payables at the enterprise. It is requested to introduce a system of internal control at the enterprise, to optimize the work of the accounting department and to modernize the accounts receivable and accounts payable accounting.
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Mascarenhas, Rita de Cassia Abreu. "Análise da transparência na divulgação de restos a pagar pelo Governo Federal." Universidade Federal do Amazonas, 2008. http://tede.ufam.edu.br/handle/tede/2825.

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Made available in DSpace on 2015-04-11T13:57:59Z (GMT). No. of bitstreams: 1 Dissertacao- Rita de Cassia Abreu Mascarenhas.pdf: 947995 bytes, checksum: 101de5a6ac535cec24d203cf4201b180 (MD5) Previous issue date: 2008-09-01
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The major issue to be dealt with in this research work consists in reviewing the transparency of the accounting information made public by the Federal Government in respect of remainder payables. In the attainment of this general research objective three specific objectives were drafted, namely: (i) to identify the necessary accounting requirements to the production of transparent information; (ii) to verify the existence of cancellation of remainder payables and their respective effects, both as to the Remainder Payables and the Executed Expenses; (iii) to examine the research findings under the light of the applicable theory, so as to indicate possible failures related to the transparency matrix. With a view towards attaining the first specific objective, still at the theoretical foundation, a transparency matrix was designed, representing the necessary presuppositions to the production of a transparent accounting information system. The research work is classified as explanatory as to its objectives; as documental analysis as to the procedures and a qualitative approach was carried as to the problematique. The period was delimited to the 2002-2006 period and the data have been drawn from the functional classification of the expenditure. The results of the work have indicated a compromising in the transparency ranging from null to full in the functions under review. Such results, therefore, have allowed us to conclude that the publication carried out by the Government relative to the remainder payables and the executed expenses have failed to present themselves as transparent in a great number of functions.
A problemática fundamental desse trabalho de pesquisa consiste em analisar a transparência de informações contábeis divulgadas pelo Governo Federal, no que concerne a Restos a Pagar. Para consecução desse objetivo geral de pesquisa, foram elaborados três objetivos específicos, quais sejam: (i) identificar os requisitos contábeis necessários à produção de informação transparente; (ii) averiguar a existência de cancelamento de Restos a Pagar e seus respectivos efeitos, tanto nas contas de Restos a Pagar quanto de Despesa Executada; (iii) examinar os achados da pesquisa, a luz da teoria concernente, de modo a apontar possíveis falhas relacionadas à matriz de transparência. Com vistas a cumprir o primeiro objetivo específico, foi elaborada, ainda, na fundamentação teórica, uma matriz de transparência com base na teoria existente, a qual apresenta os pressupostos necessários à produção de informação contábil transparente. A pesquisa é classificada em explicativa, quanto aos objetivos; em análise documental, quanto aos procedimentos e foi realizada abordagem qualitativa da problemática. A pesquisa foi delimitada no período de 2002 a 2006 e os dados foram extraídos com base na classificação funcional da despesa. Os resultados do trabalho apontam para um comprometimento da transparência, variando de nulo a pleno, nas funções sob análise. Desse modo, esses resultados permitem concluir que a divulgação realizada pelo governo, no que concerne a restos a pagar e despesa executada, não se apresenta, para um grande número de funções, de forma transparente.
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Томашевського, Д. В. "Облік та контроль дебіторської та кредиторської заборгованості на прикладі Приватного підприємства «Скай Кепітал Груп»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tomasevschii.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти обліку та контролю дебіторської та кредиторської заборгованості підприємства. Проаналізовано стан обліку та внутрішнього контролю формування дебіторської та кредиторської заборгованості підприємства, фінансовий стан підприємства та його дебіторської і кредиторської заборгованості. Запропоновано удосконалення Наказу про облікову політику підприємства щодо обліку дебіторської та кредиторської заборгованості підприємства; підвищення рівню документального оформлення операцій та організації документообігу, удосконалення внутрішнього контролю підприємства.
The work deals with the theoretical aspects of accounting and control of receivables and payables of enterprise. The state of accounting and internal control of formation of receivable and payable of the enterprise, the financial state of the enterprise, it`s receivable and payable were analyzed. It was offered to improve upon the Decree about the accounting policy of enterprise according to accounting of receivables and payables of the enterprise; the improvement of the level of the documenting of operations and organization of the work flow; the improvement of the internal control of the enterprise.
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Громова, О. О. "Облік, контроль та аналіз дебіторської та кредиторської заборгованості (на прикладі КП «Теплопостачання міста Одеси»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Gromova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти поняття дебіторської та кредиторської заборгованості та їх класифікація. Наведені основні відмінності обліку розрахунків з контрагентами за національними та міжнародними стандартами. Проаналізовано фінансовий стан досліджуваного підприємства та динаміку, структуру і рух дебіторської та кредиторської заборгованості. Проведено контроль на КП «Теплопостачання міста Одеси» та наведені основні положення при проведені інвентаризації розрахунків з контрагентами. Запропоновано шляхи поліпшення діючого обліку дебіторської та кредиторської заборгованості на КП «Теплопостачання міста Одеси». Визначені основні проблеми організації діяльності підприємства та надані рекомендації по вирішенню цих недоліків.
The paper considers the theoretical aspects of the concept of receivables and payables and their classification. The main differences of accounting settlements with counterparties according to national and international standards are given. The financial condition of the researched enterprise and the dynamics, structure and movement of receivables and payables are analyzed. The control on KP "Teplopostachannya of the city of Odessa" is carried out and the basic provisions at carrying out inventory of calculations with contractors are resulted. Ways to improve the current accounting of receivables and payables at KP " Teplopostachannya of the city of Odessa" are proposed. The basic problems of the organization of activity of the enterprise are defined and recommendations on the decision of these lacks are given.
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Янков, Я. Ю. "Організація обліку та аналізу кредиторської заборгованості." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71472.

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У роботі досліджено економічну сутність та класифікацію кредиторської заборгованості, розглянуто систему організації обліку та аналізу кредиторської заборгованості. Виявлено основні проблемні аспекти стосовно обліку та аналізу кредиторської заборгованості на досліджуваному підприємстві. Розроблено основні шляхи оптимізації кредиторської заборгованості за допомогою вдосконалення процесу обліку та аналізу кредиторської заборгованості на підприємстві.
В работе рассмотрено экономическую сущность и классификацию кредиторской задолженности, систему организации учета и анализа кредиторской задолженности. Выявлены основные проблемные аспекты относительно учета и анализа кредиторской задолженности на исследуемом предприятии. Разработаны основные пути оптимизации кредиторской задолженности с помощью совершенствования процесса учета и анализа кредиторской задолженности на предприятии.
The master’s thesis focuses on the essence and classification of payables, considers the system of accounting and analysis of accounts payable. The main problem aspects concerning the accounting and analysis of accounts payable at the investigated enterprise are revealed. The main ways of optimizing payables are developed with the help of improving the accounting and analysis of accounts payable at the enterprise.
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Koutníková, Pavlína. "Účetnictví a daně." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85224.

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This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An practical example illustrating given procedures is a part of the closing section.
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Majer, Jakub. "Daň z příjmů právnických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114098.

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This diploma thesis deals with the corporate income tax. At first there are explained adjustments of accounting profit in the procedure defining the tax base, the most important part of which relates to tax deductible and non-deductible expenses. Subsequently there is defined how to determine the amount of payable tax and how to report this tax in financial statements. There is also mentioned the impact of payable tax on the disposable profit. The hypothesis, that in most cases the payable income tax is higher than the product of accounting profit before tax and tax rate, is tested in the concluding part of this thesis.
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Юдкіна, А. В. "Поточні зобов'язання підприємства в системі обліку, аудиту та аналізу: сучасний стан і перспективи розвитку (на прикладі ТОВ «Цетрейдінг»)." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12409.

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У роботі розглядаються теоретичні аспекти обліку та контролю розрахунків з поточними зобов’язаннями. Проаналізовано основні показники господарської діяльності підприємства, фінансовий стан підприємства, стан розрахунків з поточними зобов’язаннями, розроблена прогнозна модель стану поточних зобов’язань на підприємстві. Запропоновано удосконалення Наказу про облікову політику підприємства щодо організації розрахунків із поточними зобов’язаннями; впровадження системи субрахунків до рахунку 63; підвищення рівня автоматизації контролю розрахунків із поточними зобов’язаннями ТОВ «Цетрейдінг».
The main indicators of economic activity of the enterprise, the financial condition of the enterprise, the state of settlements with current liabilities are analyzed, the forecast model of the state of current liabilities at the enterprise is developed. It is proposed to improve the Order on the accounting policy of the enterprise for the organization of settlements with current liabilities; introduction of a system of sub-accounts to account 63; increasing the level of automation of control over settlements with current liabilities of Cetrading LLC.
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Лозінська, А. С. "Облік, контроль та аналіз розрахунків з дебіторами і кредиторами (на прикладі ТОВ «Варта-Агро»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Lozinska.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти обліку та контролю дебіторської і кредиторської заборгованостей. Проаналізовано економічну сутність та поняття, характеристику за міжнародними та вітчизняними стандартами, проблематику обліку та контролю коштів у розрахунках, практичні засади здійснення обліку та контролю на досліджуваному підприємстві, фінансову стійкість, ефективність використання оборотних коштів та платоспроможність підприємства ТОВ «Варта-Агро». Запропоновано впровадити доповнення до наказу про облікову політику підприємства, внутрішній документ для здійснення контролю за строками погашення заборгованостей, розширити аналітичний облік розрахунків з покупцями, вдосконалити внутрішній контроль розрахунків з дебіторами і кредиторами.
The work deals with the theoretical aspects of accounting and control of account receivable and account payable. Author analyzes economic essence and definitions, characteristic according to international and national standards, problematic of accounting and control of settlements, practical aspects of accounting and control at studied enterprise, financial strength, efficiency of current assets and paying capacity of «VARTA-AGRO» LLC». Author offers to bring in additions to the company’s accounting policy order, internal document to control repayment terms, widen analytical accounting of settlements with buyers, improve internal control of settlements with debtors and creditors.
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Кудінов, Ігор Олексійович. "Облік і аналіз кредиторської заборгованості на ФОП Глушидзе." Магістерська робота, 2019. https://dspace.znu.edu.ua/jspui/handle/12345/2717.

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Кудінов І. О. Облік і аналіз кредиторської заборгованості на ФОП Глушидзе : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник І. С. Варламова. Запоріжжя : ЗНУ. 2019, 121 с.
UA : Кваліфікаційна робота: 121 с., 34 рис., 29 табл., 25 літературних джерел. Об’єктом дослідження є діюча система обліку та аналізу кредиторської заборгованості на підприємстві. Метою кваліфікаційної роботи є обґрунтування та поглиблення теорії та методики обліку й аналізу кредиторської заборгованості і розробка практичних рекомендацій щодо вдосконалення обліково-аналітичного забезпечення діяльності ФОП «Глушидзе». Методи дослідження: в процесі виконання кваліфікаційної роботи були проведені дослідження на теоретичному та практичному рівнях пізнання. Для досягнення мети дослідження були застосовані наступні методи: табличний метод (при систематизації теоретичної інформації, що стосується структури дебіторської та кредиторської заборгованості та узагальненні основних показників, що характеризують ефективність діяльності підприємства, зокрема обсяги випуску та реалізації продукції), методи аналізу й синтезу (при детальному вивченні загального фінансово-господарського стану підприємства, тощо), метод порівняння (при оцінці діяльності підприємства, визначення відхилення від планових показників, встановлення їх причини та виявлення резервів) методи оцінки: горизонтальний, вертикальний аналізи (при аналізі складу та структури кредиторської заборгованості), порівняльний аналіз (при аналізі динаміки кредиторської заборгованості), факторний аналіз (при визначенні кількісного впливу економічних показників на зміну об’ємних показників). За результатами дослідження конкретизовано економіко-правове значення та сутність кредиторської заборгованості, визначено їх основні класифікаційні ознаки та визначено їх як об’єкти обліку та аналізу. За результатами дослідження запропоновано напрями вдосконалення відображення кредиторської заборгованості в системі бухгалтерського обліку та визначено напрями підвищення ефективності управління кредиторською заборгованістю на підприємстві. Надані рекомендації створюють основу для вирішення проблем обліку та ефективною використання кредиторської заборгованості на досліджуваному підприємстві.
EN : Qualification work: 121 p., 29 tablets, 34 pic., 65 literary sources. A research object is the operating system of account and analysis of account payable on an enterprise. The aim of qualifying work are a ground and deepening of theory and methodology of account and analysis of account payable and development of practical recommendations in relation to perfection of the registration-analytical providing of activity FOP “Glushidze». Research methods: in the process of implementation of qualifying work there were undertaken studies on the theoretical and practical levels of cognition. For gaining end of research next methods were applied: tabular method (during systematization of theoretical information, that touches the structure of debtor and creditor debt and generalization of basic indexes that characterize efficiency of activity of enterprise, in particular volumes of output and realization of products), methods of analysis and synthesis (at the detailed study of financially-economic general of enterprise, and others like that), method of comparison (at the estimation of activity of enterprise, determination of deviation from планових indexes, establishment of their reason and exposure of backlogs) methods of estimation : horizontal, vertical analyses (at the analysis of composition and structure of account payable), comparative analysis (at the analysis of dynamics of account payable), factor analysis (at determination of quantitative influence of economic index. On results research a економіко-правове value and essence of account payable are specified, certainly them basic classification signs and certainly them as objects of account and analysis. On results research directions of perfection of reflection of account payable offer in the system of record-keeping and certainly directions of increase of efficiency of management an account payable on an enterprise. The given recommendations provide a basis for the decision of problems of account and effective the use of account payable on the investigated enterprise.
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Books on the topic "Accounting of payables"

1

Accounts payable: A guide to running an efficient department. New York: J. Wiley, 1999.

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Lanza, Richard B. Cost recovery: Turning your accounts payable department into a profit center. Hoboken, NJ: Wiley, 2009.

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ACCPAC Plus user's guide: Covers version 5.0 : includes general ledger, accounts receivable, and accounts payable modules. Blue Ridge Summit, PA: Windcrest, 1990.

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Montone, Deborah. Power building in medical office bookkeeping. Philadelphia: W. B. Saunders, 1999.

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Accounts Payable. New York: John Wiley & Sons, Ltd., 2004.

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Belch, Jerry. Accounts payable clerk: An accounting job simulation. Houghton Mifflin, 1985.

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Ludwig, Mary S., and Institute of Management and Administration (IOMA). Accounts Payable: A Guide to Running An Efficient Department. Wiley, 1998.

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Schaeffer, Mary S., and Institute of Management and Administration (IOMA). Accounts Payable: A Guide to Running an Efficient Department. Wiley & Sons, Incorporated, John, 2009.

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Staff, ICDC Publishing Inc. Practice of Payroll Accounting for the Guide to Accounts Receivable and Accounts Payable. Pearson Education, Limited, 2024.

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Lanza, Richard B. Cost Recovery: Turning Your Accounts Payable Department into a Profit Center. Wiley & Sons, Incorporated, John, 2009.

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Book chapters on the topic "Accounting of payables"

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Okungbowa, Andrew. "Defining FI Accounts Receivable and Accounts Payable." In SAP ERP Financial Accounting and Controlling, 203–61. Berkeley, CA: Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_14.

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"Accounts payable." In Financial Accounting, 423–33. Abingdon, Oxon; New York, NY: Routledge, 2017.: Routledge, 2016. http://dx.doi.org/10.4324/9781315728445-26.

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"Accounts Payable." In Just-In-Time Accounting, 139–82. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203230.ch5.

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"Accounts Payable Best Practices." In Accounting Best Practices, 19–70. Hoboken, New Jersey: John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118555958.ch3.

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"Models for the balance sheet, the trading account and the profit and loss account; 8. A section on cost accounting, including a description of the system adopted, terminology, rules for computing product costs, an explanation of the perpetual inventory method and the procedure for the classification of expenses into fixed and variable categories; 9. Statistical accounts necessary to analyze the company's situation and establish a national accounting system (see point 4 in the previous section). General Features of the 1947 Plan The plan offered a simple, logical and flexible structure, while introducing the most advanced cost accounting techniques of the time (the homogeneous sections method described earlier). Termi­ nology and presentation were largely borrowed from the account­ ing tradition. The chart of accounts (see Appendix) classes were chosen in accordance with the two traditional objectives of finan­ cial accounting: the determination of the firm’s situation and the analysis of the year's results. The plan used the decimal system to number accounts and classes of accounts. The main classes of the plan were as follows: Balance 1. Permanent capital (capital, reserves, liabili-sheet ties); accounts 2. Fixed assets and investments; 3. Stocks; 4. Third-party accounts (receivables and payables); 5. Financial accounts (short-teim loans and borrowing, short-term investments, cash); Operating 6. Expenses, classified by type; accounts 7. Revenues, classified by type; 8. Profit and Loss accounts; 9. Cost accounting accounts; 10. Statistical accounts. This structure made it easy to prepare the balance sheet which was established from the accounts of the first five classes. Unlike the 1942 Plan, the order of appearance of the accounts on the balance sheet was the same as in the chart of accounts. Ac­ counts were first classified according to the duration of use or realizability for assets (short or long-term) and according to the." In Accounting in France (RLE Accounting), 346. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-47.

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"Comparison of the 1947 Plan with the 1942 Plan and the CNOF Plan To facilitate the adoption of the plan, the Committee for the Normalization of Accounting did not want to upset accounting traditions unduly. Since the 1942 Plan had already been intro­ duced in some companies, it seemed natural that the committee base its work on that plan, and try to improve upon it. The com­ mittee benefited from companies’ experience with the 1942 Plan, and took into account the criticisms that had been expressed of the earlier plan. The 1947 Plan was a major advance over the 1942 Plan. First, to number the first class, the zero was dropped and replaced by the number one to facilitate the use of accounting machines. The zero was used thereafter for statistical accounts. Second, separate classes were created for fixed assets and third-party accounts (short-term receivables and payables). Third, class number 2 of the 1942 Plan, which contained the regularization and engage­ ment accounts, was abolished, and the accounts reallocated to other classes. Fourth, purchases now appeared in class 6 instead of class 3, which was reserved for inventories, and the cumber­ some accounts for purchases added to inventory were eliminated. Lastly, accounts were classified in the same order on the balance sheet and in the chart of accounts. The separation of cost accounting from financial accounting, a feature of the CNOF Plan, was retained, together with the impu­ tation of both expenses and revenues in the cost accounts. As in the CNOF Plan, contra-accounts were placed in the same catego­ ries as the accounts they corrected, and accounts that had the same function in the firm were designated by the same number of digits. The rational classification used in the CNOF Plan was adopted for the balance sheet. However, the committee did not retain the classification into ordres and categories found in the CNOF Plan, since the flexibility of decimal coding was preferred. This meant that, as in the 1942 Plan, the balances of the 1947 chart's classes were meaningless. Applicability of the 1947 Plan The Superior Council for Accounting, created by a January 1947 decree, was to supervise the application of the 1947 Plan. The conditions under which it was to operate were to be specified 295." In Accounting in France (RLE Accounting), 351. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-52.

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"Controls for Accounts Payable Best Practices." In Accounting Control Best Practices, 9–58. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203247.ch2.

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"Accounts Payable: Request for Payment to Third Party Vendors." In Accounting and Finance Policies and Procedures, 62–67. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119205524.ch14.

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McGovern, Jonathan. "Revenue Collection and Accounting at the Exchequer." In The Tudor Sheriff, 196–219. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192848246.003.0009.

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This chapter discusses the sheriff’s responsibility for collecting and accounting for royal revenue. Sheriffs collected a miscellaneous range of revenue on the king’s behalf, including rents for custody lands, fines and amercements levied by other courts, and traditional fees payable at the county court and tourn. The chapter discusses the nature of the various debts and rents which the sheriff was bound to collect. Some of this money was pumped immediately back into local communities, while some of it had to be paid into the Exchequer. The chapter reconstructs the system of Exchequer audit in the Tudor period, which consisted of up to seven stages: pre-view, foreign apposal, view, sum, account of seizures, additional views, and final sum. It identifies the problems with this system, most importantly the fact that sheriffs had to account for money which was impossible to collect, and it discusses various attempts to solve these problems, most importantly the acts of Parliament passed to alleviate sheriffs’ financial burden in 1543 and 1548.
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"privilege were turned to good account; the company gathered strength to face competition which was a real concern from 1810 onwards. The first competitor appeared in 1770 in England, but the glass that this competitor turned out was not of such quality as to be a threat to Saint-Gobain. Further, the company’s products were protected in France and potential competitors were punished by law until the abolition of privileges in 1790. The first legal French competitor appeared in 1804;1 and the second one in 1823.2 THE NEED FOR A NEW INFORMATION SYSTEM The Accounting System Under the Old Regime In order to understand, analyze and assess the early account­ ing system, it must be remembered that relatively few of the com­ pany records have survived compared with the innumerable docu­ ments that must have been created over a period of 155 years. Pris [1973, pp. 290-8 & 856-64] faithfully described the accounting sys­ tem under the old regime in his Ph.D. thesis, at the end of which he includes copies of most of the documents that have survived. The company was nearly in a position of monopoly with re­ gards to the production of glass. The customers belonged to the King’s court or were local or foreign noble families. Therefore the accumulation of capital was not an essential aim and the market did not seem to be expandable. These are a few elements which give insights about the quality and relevance of the information system required by such a firm. Very little is known about what the accounting system looked like before 1702; the statutes were only concerned with the ac­ counting documents necessary to ascertain the dividends payable quarterly. They included "Inventory" or "balance sheet of bills and payments” (statutes of 1667, 6th item), or “statement of receipts and payments" (statutes of 1695, 18th and 20th items). An annual inventory had existed since the beginning of the company, but only those after 1774 have been preserved. The annual inventories were calculated in Paris by putting together all the inventories of every establishment of the company. The accountants do not seem to have worried about lacking consistent accounting methods; for example, land and buildings, tools and raw materials, finished." In Accounting in France (RLE Accounting), 251. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-19.

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Conference papers on the topic "Accounting of payables"

1

Proskurina, M., and Tatyana Bezrukova. "FEATURES OF THE METHODOLOGY FOR ANALYZING ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AT ENTERPRISES." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_234-238.

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One of the main and essential approaches to the control of the financial condition of any enterprise (economic entity) is the regulation and management of the state of settlements and their dynamics of development, namely the state of such types of debts as accounts receivable and accounts payable. These types of debts are present in any enterprise and are the result of contractual relations between the customer and the contractor. This study reveals the need for analysis and control of receivables and payables, as well as a set of measures for their accounting.
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