Relevant bibliographies by topics / Accounting of receivables

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Accounting of receivables'

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

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

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Accounting of receivables.'

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.

Journal articles on the topic "Accounting of receivables"

1

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. According to the added classification attributes, the types of account receivables were distinguished (сoncerted and the unconcerted account receivable on a sum and terms, for example, not confirmed claims fines; real and fictitious account receivable, that is represented in an account without actual realization of economic operation or as a result of economic operations that is confessed by a court as incompetent). The features of account receivables accounting at the PJSC “DNIPROVSKY CCP” were examined. In accordance with the chosen accounting policy, the classification of account receivables at the enterprise was highlighted. The features of registration of primary documents of origin and repayment of account receivable for various business transactions were analyzed. The features of recognition and assessment of account receivable, the procedure for forming the provision for doubtful debts were revealed, the procedure and grounds for writing off debts, the features of its reflection in the financial statements were determined. For more detailed accounting of account receivables in the enterprise, measures to improve accounting were proposed. For account receivables accounts in the enterprise, it is proposed to introduce sub-accounts for accounting of debts for which the payment deadline has not come, and debts that have not been repaid on time. For accounting the doubtful debt reserve for long-term and short-term account receivables it’s proposed to introduce separate sub-accounts to the account of the accounting of the doubtful debts reserve. Based on the proposals made the changes to the working card of accounts of the PJSC “DNIPROVSKY CCP” were developed.
APA, Harvard, Vancouver, ISO, and other styles
2

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 (October 30, 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, observation, and documentation. The data analysis technique used was descriptive qualitative analysis technique and quantitative descriptive. The results of this research showed that the accounting treatment for ALS Hotel and Resort accounts receivable was following the Financial Accounting Standards. Accounts receivable management effectiveness was not yet effective because hotel management has not considered all 5C principles. The receivables collection policy has not been optimal due to the receivable turnover ratio and average collection period that show sub-standard results and impact on the arrears and billing ratios. The suitability of accounting treatment for accounts receivable provides relevant information that the management of accounts receivable to minimize uncollectible receivables has not been effective.
APA, Harvard, Vancouver, ISO, and other styles
3

Bawani, Anak Agung Gek Sri, I. Gusti Ayu Astri Pramitari, and Ketut Nurhayanti. "The Analysis of Accounting Treatment of Account Receivable Based on PSAK No. 50 and PSAK No. 55 at PT Wahana Boga Nusantara." Journal of Applied Sciences in Accounting, Finance, and Tax 4, no. 2 (October 13, 2021): 105–10. http://dx.doi.org/10.31940/jasafint.v4i2.105-110.

Full text
Abstract:
The purpose of this study is to analyse and compare the accounting treatment of account receivable applied by PT Wahana Boga Nusantara with PSAK No. 50 and No. 55 revisied in 2014. This study uses descriptive data analysis techniques with a qualitative approach. The data collection method used is an interview with the Manager of the Financial Department and the Head of Account Receivable section on receivables accounting policy. The treatment of receivables accounting, non participant observations, and documentation with the documents used are financial position statements, profit and loss statements, receivables age lists, recapture of credit sales data during 2020. This study showed that the recognition of receivables has been by PSAK number 55 the revised the year 2014 because receivables are recognized when goods have been shipped and received by customers. Meanwhile, the measurement and presentation of receivables are not appropriate because they are not measured and presented at fair value.
APA, Harvard, Vancouver, ISO, and other styles
4

Verbytska, V., and Ya Nasonenko. "MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE." Series: Economic science 7, no. 167 (November 30, 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 construction industry, in particular, testing and diagnostic laboratories. The organization of accounting and the main problematic issues of management accounting of receivables in TOV "EMSS" are investigated. The stages of work with contractors are described and the essence of each stage is described in detail. The stage of generating an invoice for payment is considered the moment of the beginning of the receivable to the seller. It has been established that the enterprise is most characterized by current accounts receivable for products, goods and services. At the same time, the company has no bad accounts receivable. The terms of payment for goods and services formed at the enterprise are described. The state and features of management accounting of receivables and their monitoring have been investigated. The main reasons for the origin of accounts receivable in TOV "EMSS" have been clarified. The necessity of work on improving the accounting of receivables and payables has been substantiated. Measures are proposed to reduce the occurrence of accounts receivable and recommendations for improving its information support are developed. The essence of the proposed measures is to automate the information base on accounts payable and receivable of settlement participants; discussion and inclusion in contracts of all obligations between the parties at the stage of concluding the contract; fast fulfillment of obligations for the supply of goods and services; prompt updating of the state of mutual debt, keeping records and reporting of ongoing mutual settlements.
APA, Harvard, Vancouver, ISO, and other styles
5

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 long time (so the company has doubts about its return), respectively, first of all, worsen the financial condition of the company, and there is a deterioration in cash flow. Therefore, effective arrangement of settlements should directly help strengthen contractual discipline between contracting parties, increase the responsibility of the enterprise for the time period and fulfilling all payment obligations in full, accelerate cash flow, etc. The purpose of the paper is to analyze the issue of accounts receivable and their control, to develop proposals to improve accounting and monitoring accounts receivable, which will allow to improve their reflection and control in the future, without leading to the emergence of bad debts. Results. The article is devoted to the issue of accounts receivable, their accounting and control at enterprises, institutions, organizations of Ukraine. The theoretical and practical aspects of the interaction of the enterprise with the debtors and the emergence of the receivables were explored. Ways of improving the accounting and monitoring of accounts receivable were analyzed. Issues of controlling accounts receivable by activity of the enterprise were considered. Conclusion. Thus, receivables are an important component in the operation of any enterprise. Therefore, the organization of accounting receivables at enterprises of any ownership form contributes to the ordering of information; transparency, relevance and reliability of the data obtained with the settlements with debtors. It is important to anticipate and prevent an excessive increase in accounts receivable in advance because effective debt management is one of the prerequisites for successful business activity, since it creates the preconditions for rapid business growth and increased financial capacity of the company. The control over such accounts receivable, their systematic nature and periodicity are also important, improving the operation in terms of interaction with counterparties.
APA, Harvard, Vancouver, ISO, and other styles
6

Dombrovskaya, E. N. "About recognition of accounts receivable as uncollectible and its write-off in accounting and tax accounting." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 1, 2021): 6–14. http://dx.doi.org/10.33920/med-17-2111-01.

Full text
Abstract:
The article discusses the features of classification and recognition of accounts receivable in the accounting of medical organizations belonging to public sector organizations. The problems of the article are particularly relevant due to the presence of receivables from almost all medical organizations. Based on the review of the existing regulatory framework, the procedure for recognizing receivables as doubtful and uncollectible, effective in 2021, is considered. The article also contains requirements for writing off uncollectible receivables in accounting and tax accounting. The material of the article has been prepared taking into account the explanations contained in the Letter of the Ministry of Finance dated June 3, 2021 No. 03-03-06/1/43317, as well as other relevant documents, orders and letters of the Ministry of Finance and explanations of specialists.
APA, Harvard, Vancouver, ISO, and other styles
7

Mamontova, Nataliya, and Tetyana Korniychuk. "FEATURES OF ACCOUNTING RECEIVABLES ACCORDING TO NATIONAL AND INTERNATIONAL STANDARDS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 21(49) (June 24, 2021): 115–19. http://dx.doi.org/10.25264/2311-5149-2021-21(49)-115-119.

Full text
Abstract:
The article highlights the features of accounting receivables at the enterprise based on a comparison of national and international standards. The authors identified conceptual problems in accounting receivables and clearly outlined the differences between national and international accounting standards. An explanation of the differences in the standards themselves as the basic regulations governing the reflection of receivables in accounting. The experience of foreign countries, in particular the United States, on the peculiarities of accounting receivables is also reflected. The concept of bad receivables and its reflection in national and international standards is defined separately. An important role is played by the classification of receivables for accounting and reporting purposes. The authors identified possible threats in case of non-compliance with the rules of classification of receivables and risks to the financial stability of enterprises. An important place in the article belongs to the question of the relationship between the concepts of bad receivables and receivables to be written off, i.e. the statute of limitations has expired. It should be noted that International Financial Reporting Standards do not have an interpretation of the concept of "Accounts receivable", as defined in the Ukrainian accounting legislation. This becomes a contradictory point in the preparation of financial statements according to international standards. That is why the authors propose to apply a specific classification of receivables depending on the maturity in order to simplify the preparation of financial statements. Also the accrual of the provision for doubtful debts and the choice of the method of its calculation in accordance with national provisions (standards) of accounting and financial reporting is important. Proper and timely calculation of the doubtful debts provision gives companies the opportunity to reduce the base of income tax. Most Ukrainian companies choose the "absolute amount" method, which is a simpler and more realistic option if there are not many overdue debts. The authors also suggest options for improving the accounting of receivables in accordance with national and international standards.
APA, Harvard, Vancouver, ISO, and other styles
8

Ilmayani, Nur Fitri, and Elfreda Aplonia Lau. "ANALISIS PENGENDALIAN PIUTANG USAHA PADA PT. ASTRA MULTI FINANCE (SPEKTRA) SAMARINDA." Research Journal of Accounting and Business Management 4, no. 1 (June 10, 2020): 46. http://dx.doi.org/10.31293/rjabm.v4i1.4681.

Full text
Abstract:
This study aims to determine and analyze the control of trade receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda, considering that the company is increasing its profits by selling loans. The sale of credit does not immediately generate cash receipts, but it raises accounts receivable. This trade receivable will be effective in increasing sales if carried out supervision or control, it is necessary to study the effectiveness of internal control over the trade receivable. The theory that underlies this research is management accounting specifically about receivables and control of receivables. The analytical tools used in this study are Receivable Turn Over, Average Collection Period, Arrears Ratio and Billing Ratio The results showed that: first, Receivable Turn Over every year has increased which means that control of receivables from year to year more effective. Second, the Average Collection Period from year to year is getting faster which shows that the billing department can collect receivables into cash faster. Third, the calculation of the Arrears Ratio has decreased which shows that the amount of outstanding arrears has decreased, this is good for the company because the amount of receivables is getting smaller. Fourth, the calculation results of the Billing Ratio have increased each year. Thus it was concluded that control of receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda has been carried out effectively.
APA, Harvard, Vancouver, ISO, and other styles
9

Andika, Cicilia, and Siti Sunrowiyati. "ANALISIS PERLAKUAN AKUNTANSI PIUTANG UNTUK MENILAI KEWAJARAN PENYAJIAN LAPORAN KEUANGAN." Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 1, no. 1 (June 16, 2017): 104–21. http://dx.doi.org/10.51289/peta.v1i1.206.

Full text
Abstract:
Abstrak. Analisis Perlakuan Akuntansi Piutang untuk Menilai Kewajaran Penyajian Laporan Keuangan. Tujuan penelitian ini adalah untuk mengetahui bagaimana perlakuan akuntansi piutang dan cadangan kerugian piutang sehingga menunjukkan penyajian yang wajar dalam laporan keuangan dan sesuai dengan standar kualitas laporan keuangan. Metode studi kasus digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa 1) UD. Sinar Jaya menyajikan piutang sebesar nilai bruto piutang dan tidak membuat cadangan kerugian piutang untuk mengurangi resiko piutang tak tertagih pada suatu periode; 2) Piutang diakui sampai batas waktu yang tidak bisa diperkirakan. 3) Uang muka pembayaran tidak dipersyaratkan dalam transaksi kredit UD. Sinar Jaya. Implikasi penelitian ini diantaranya: 1) sebaiknya pada akhir tahun, UD. Sinar Jaya mengestimasi piutang tak tertagihnya; 2) Perusahaan dapat menghitung cadangan kerugian piutang (CKP) menggunakan taksiran persentase keterlambatan pelunasan piutang tahun-tahun berikutnya; 3) Kebijakan besaran uang muka penting untuk diterapkan; 4) Melakukan penagihan piutang jatuh tempo sesegera mungkin; 5) Lebih selektif lagi memberikan kredit kepada calon debiturnya. Kata kunci: Akuntansi Piutang, Cadangan Kerugian Piutang, Kewajaran Laporan Keuangan. Abstract. Analysis of Accounts Receivable Treatment to Assess the Fairness of Presentation Financial Statements. The purpose of this study is to find out how the accounting treatment of receivables and reserves of receivables losses so as to show a reasonable presentation in the financial statements and in accordance with the quality standards of financial statements. A case study method was used in this study. The results showed that 1) UD. Sinar Jaya presents accounts receivable at the gross amount of the receivables and does not make any allowance for losses on accounts receivable to reduce the risk of uncollectible receivables in a period; 2) Receivables are recognized to an unpredictable time limit. 3) Payment advances are not required in UD credit transactions. Sinar Jaya. The implications of this research are: 1) preferably at the end of the year, UD. Sinar Jaya estimates its uncollectible accounts; 2) The Company may calculate the receivables loss (CKP) using the estimated percentage of delay in settlement of receivables for subsequent years; 3) The policy of advance payment is important to implement; 4) Collect receivables due as soon as possible; 5) More selective again giving credit to prospective borrowers. Keyword: Accounting Receivables, Accounts Receivable Losses, Fairness of Financial Statements.
APA, Harvard, Vancouver, ISO, and other styles
10

Březinová, Hana, and Pavel Štohl. "Conservative Accounting of Receivables." Český finanční a účetní časopis 2011, no. 3 (October 1, 2011): 119–24. http://dx.doi.org/10.18267/j.cfuc.127.

Full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Accounting of receivables"

1

Lukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Жовта, К. Р. "Облік, контроль та аналіз дебіторської заборгованості на підприємстві (на прикладі ТОВ «ЮГСВЕТ»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Zhovta.pdf.

Full text
Abstract:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
Кваліфікаційна робота бакалавра складається з трьох розділів. Об’єкт дослідження – процеси, що забезпечують ефективність обліку, аналізу та контролю дебіторської заборгованості. У роботі розглядаються теоретичні аспекти обліку, аналізу та контролю дебіторської заборгованості. Досліджено поняття, класифікація та оцінка дебіторської заборгованості. Здійснено аналіз основних показників діяльності на базовому підприємства. Досліджено нормативно-правову базу з обліку дебіторської заборгованості, основні методичні прийоми здійснення внутрішнього контролю. Розкрито проблеми управління дебіторською заборгованістю на підприємстві. Запропоновано напрями удосконалення обліку і системи внутрішнього контролю у ТОВ «ЮГСВЕТ» зокрема, вказувати в договорі додаткові умови комерційного кредитування. Застосувати окремі субрахунки з урахуванням власної специфіки діяльності. Створити систему внутрішнього контролю.
Bachelor's qualification work consists of three sections. The object of research - the processes that ensure the effectiveness of accounting, analysis and control of receivables. Diploma thesis deals with theoretical aspects of accounting, analysis and control of receivables. The concept, classification and evaluation of receivables are studied. The analysis of the basic indicators of activity at the basic enterprise is carried out. The normative-legal base on the account of receivables, the basic methodical receptions of realization of internal control is investigated. Problems of receivables management at the enterprise are revealed. The directions of improvement of the account and system of internal control of LLC «YUGSVET» in particular, to specify in the agreement additional conditions of commercial crediting are offered. Apply separate sub-accounts taking into account their own specific activities. Create an internal control system.
APA, Harvard, Vancouver, ISO, and other styles
3

Бухтіярова, Марина Сергіївна. "Організаційні та методичні засади обліку, аналізу і аудиту дебіторської заборгованості на підприємстві." Магістерська робота, Київський національний університет технологій та дизайну, 2021. https://er.knutd.edu.ua/handle/123456789/19402.

Full text
Abstract:
Дипломна робота складається з чотирьох розділів. Об’єкт дослідження – ТОВ "Терція", м. Київ. У роботі розглянуто економіко-правові засади економічного змісту дебіторської заборгованості; аналітичні дані, облік та аудит дебіторської заборгованості ТОВ "Терція". Розраховано та проведено аналіз основних економічних показників діяльності ТОВ "Терція". Розглянуто організаційні положення обліку на ТОВ "Терція" щодо дебіторської заборгованості, внутрішні документи з обліку, проведено аудит та запроваджено організаційні заходи щодо автоматизації обліку дебіторської заборгованості.
Дипломная работа состоит из четырех разделов. Объект исследования – ООО "Терция", г. Киев. В работе рассмотрены экономико-правовые основы экономического содержания дебиторской задолженности; аналитические данные, учет и аудит дебиторской задолженности ООО "Терция". Рассчитан и проведён анализ основных экономических показателей деятельности ООО "Терция". Рассмотрены организационные положения учета на ООО "Терция" по дебиторской задолженности, внутренние документы по учету, проведен аудит и организационные мероприятия по автоматизации учета дебиторской задолженности.
Thesis consists of four sections. The object of research – LLC Tertsiya, Kyiv. The paper considers the economic and legal principles of the economic content of receivables; analytical data, accounting and audit of receivables of LLC Tertsiya. The analysis of the basic economic indicators of activity of LLC Tertsiya is calculated and carried out. The organizational provisions of accounting at Tertsiya LLC on receivables, internal accounting documents, audit and organizational measures to automate the accounting of receivables were considered.
APA, Harvard, Vancouver, ISO, and other styles
4

Котляревська, Д. С. "Організація і методика обліку і контролю дебіторської заборгованості в бюджетних установах." Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86834.

Full text
Abstract:
У роботі досліджено сутність організаційно-методичних аспектів щодо обліку і контролю дебіторської заборгованості в бюджетних установах. Проведено дослідження та обгрунтування теоретичних та методичних аспектів організації обліку і контролю дебіторської заборгованості. Основною метою цього дослідження є визначення проблемних аспектів та розробка рекомендацій та пропозицій щодо вдосконалення обліку і контролю дебіторської заборгованості.
В работе исследована сущность организационно-методических аспектов учета и контроля дебиторской задолженности в бюджетных учреждениях. Проведены исследования и обоснование теоретических и методических аспектов организации учета и контроля дебиторской задолженности. Основной целью исследования является определение проблемных аспектов и разработка рекомендаций и предложений по совершенствованию учета и контроля дебиторской задолженности.
The master’s thesis of organizational and methodological aspects of accounting and control of receivables in budgetary institutions is investigated in the work. Research and substantiation of theoretical and methodological aspects of the organization of accounting and control of receivables. The main purpose of this study is to identify problematic aspects and develop recommendations and proposals for improving the accounting and control of receivables.
APA, Harvard, Vancouver, ISO, and other styles
5

Овчаренко, А. Ю. "Організація і методика обліку та аудиту дебіторської заборгованості в бюджетній установі." Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86808.

Full text
Abstract:
У роботі досліджено сутність, класифікацію і фактори, що впливають на дебіторську заборгованість, розглянуто методи проведення аудиту дебіторської заборгованості. Було проаналізовано організацію первинного, аналітичного та синтетичного обліку і розглянуто організацію внутрішнього аудиту дебіторської заборгованості. Також були запропоновані шляхи вдосконалення організації обліку та аудиту дебіторської заборгованості в бюджетній установі. Основною метою цього дослідження є дослідження сутності дебіторської заборгованості в бюджетній установі, узагальнення методів обліку та контролю і розробка заходів покращення.
В работе исследованы сущность, классификация и факторы, влияющие на дебиторскую задолженность, рассмотрены методы проведения аудита дебиторской задолженности. Была проанализирована организация первичного, аналитического и синтетического учета и рассмотрена организация внутреннего аудита дебиторской задолженности. Также были предложены пути усовершенствования организации учета и аудита дебиторской задолженности в бюджетном учреждении.Основной целью этого исследования является исследование сущности дебиторской задолженности в бюджетном учреждении, обобщение методов учета и контроля и разработка мер по улучшению.
The essence, classification and factors influencing receivables are investigated in the work, the methods of audit of receivables are considered. The organization of primary, analytical and synthetic accounting was analyzed and the organization of internal audit of receivables was considered. Ways to improve the organization of accounting and audit of receivables in the budget institution were also proposed. The main purpose of this study is to study the nature of receivables in the budgetary institution, the generalization of methods of accounting and control and the development of improvement measures.
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
7

Зенченко, О. М. "Обліково-аналітичні аспекти управління дебіторської заборгованістю підприємства на прикладі ТОВ «Українська експедиційна група»." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Zenchenko.pdf.

Full text
Abstract:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
Об'єкт дослідження є процес обліку, аудиту та аналізу дебіторської заборгованості на підприємстві ТОВ «Українська експедиційна група». У роботі розглядаються теоретично-методичні аспекти визначення дебіторської заборгованості, вивчена практика ведення дебіторської заборгованості, надані управлінська. Запропоновано управлінські рішення стосовно обліку дебіторської заборгованості на підприємстві ТОВ «Українська експедиційна група». Проаналізовано склад, структуру та ефективність використання дебіторської заборгованості на прикладі підприємства ТОВ «Українська експедиційна група». Надана оцінка ліквідності на платоспроможності підприємства,
Qualification work consists of three sections. The object of the study is the process of accounting, audit and analysis of receivables at the company "Ukrainian Expeditionary Group". The paper considers the theoretical and methodological basis for determining receivables. The composition, structure and efficiency of the use of receivables on the example of the company LLC "Ukrainian Expeditionary Group" are analyzed. An assessment of liquidity on the solvency of the enterprise is given. Management decisions concerning the accounting of receivables at the enterprise of LLC "Ukrainian Expeditionary Group" are offered
APA, Harvard, Vancouver, ISO, and other styles
8

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
9

Boras, Antonio, and Elias Alakir. "Disclosure : Hur redovisas kundfordringar bland svenska storföretag?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18119.

Full text
Abstract:
Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder. En del av företagen hade en detaljerad beskrivning av vald värderingsmetod medan en del andra knappt hade någon information förutom en post, kundfordringar, i balansräkningen. Analysen av redovisning i praktiken har lett till slutsatsen att reglering av redovisning av kundfordringar behöver utvidgas. Införandet av mer detaljerad reglering kan underlätta jämförbarheten i redovisningen samt ökad förståelse av redovisnings metoder, uppskattningar, och kategoriseringar av redovisningen.
Program: Civilekonomprogrammet
APA, Harvard, Vancouver, ISO, and other styles
10

Іванова, А. В. "Облік і контроль дебіторської заборгованості (на прикладі ТОВ «ТД ІНТЕРВІНДОУС»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Ivanova.pdf.

Full text
Abstract:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти сутності та класифікації дебіторської заборгованості, нормативно-правове регулювання обліку розрахунків з дебіторами з урахуванням вимог національних стандартів обліку, проблемні аспекти обліку дебіторської заборгованості. Проаналізовано основні економічні показники розвитку підприємства, динаміку дебіторської заборгованості та фінансовий стан підприємства, діючу систему обліку та методику проведення контролю розрахунків з дебіторами на підприємстві, вплив факторів зовнішнього середовища на фінансовий результат. Запропоновано напрямки поліпшення облікового забезпечення систематизації інформації про дебіторську заборгованість на основі поглиблення аналітичності відображення облікової інформації, впровадження внутрішнього контролю на підприємстві.
The work deals with the theoretical aspects of the substance and classification of receivables, legal regulation of the accounting of settlements with debtors according to National Accounting standards, рroblematic aspects of accounts receivable. We have analyzed the main economic indicators of the enterprise development, the dynamics of receivables and financial position of the enterprise, the operating accounting system and the methods for carrying out the control of calculations with debtors at the enterprise, the influence of environmental factors on the financial result We have recommended the directions of improvement of accounting for the systematization of receivables based on deepening of the analytical display of the accounting information, implementing of internal control at the enterprise.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Accounting of receivables"

1

Sutyagin, Vladislav. Valuation of the rights requirements (debt receivable): theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013696.

Full text
Abstract:
The textbook divides the concepts used in the assessment, — the right to claim the liability (debt), accounts receivable. Solved what is the object of evaluation from the point of view of the legislation on appraisal activity. Describes the specifics of the receivable and its financing in the company. The peculiarities of accounting of accounts receivable. The questions of inventory of receivables, its recognition, the used chart of accounts and procedures for cancellation. The features of the procedure of the analysis of the quality of receivables. Considers the current methodology of assessment of claims. Attention is paid to issues of mass valuation of receivables, the evaluation of business value, as well as the problem of calculating the discount rate. Meets the requirements of Federal state educational standards of higher education of the last generation. For students of higher educational institutions enrolled in the fields of study within the bachelor — 38.03.01 "Economics", within the master's program — 38.04.01 "Economy" and 38.04.08 "Finance and credit", and also for students of professional retraining programs "Valuation of enterprise (business)".
APA, Harvard, Vancouver, ISO, and other styles
2

1950-, DeSantis Dennis, ed. Managing and collecting student accounts and loans: A desk reference for educational receivables stewardship. Washington, DC: National Association of College and University Business Officers, 2008.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others. New York, N.Y: The Institute, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Committee, American Institute of Certified Public Accountants Accounting Standards Executive. Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others. New York, N.Y: The Institute, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Makoujy, Rick. How to read a balance sheet: The bottom line on what you need to know about cash flow, assets, debt, equities, and receivables-- and how it all comes together. New York: McGraw-Hill, 2010.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

How to read a balance sheet: The bottom line on what you need to know about cash flow, assets, debt, equities, and receivables-- and how it all comes together. New York: McGraw-Hill, 2010.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Salek, John G. Accounts Receivable Management Best Practices. New York: John Wiley & Sons, Ltd., 2006.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Canadian Institute of Chartered Accountants. Public Sector Accounting and Auditing Committee. Accounting for loans receivable in government financial statements. [Toronto, Ont.?]: Canadian Institute of Chartered Accountants, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Stein, Randy. Introduction to patient accounts. Independence, Mo: International University Press, 1989.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Cash is king: How hospitals can improve the margin to keep the mission. Gaithersburg, Md: Aspen Publishers, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Accounting of receivables"

1

Duţescu, Adriana. "Liabilities, Receivables and Other Related Items." In Financial Accounting, 189–219. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29485-4_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Frank, Jonny J., David Jansen, and Michael Carey. "Financial Statement Fraud: Revenue and Receivables." In A Guide to Forensic Accounting Investigation, 433–66. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200048.ch22.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

"Loans and Receivables." In Fair Value Accounting Fraud, 75–80. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198260.ch6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

"Revenues and Receivables." In Audit and Accounting Guide, 205–39. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119542414.ch6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

"ASC 310 RECEIVABLES." In GAAP 2016 Interpretation and Application of Generally Accepted Accounting Principles, 207–42. Chichester: John Wiley & Sons Ltd, 2015. http://dx.doi.org/10.1002/9781119216698.ch18.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

"ASC 310 Receivables." In Wiley GAAP 2017 - Interpretation and Application of Generally Accepted Accounting Principles, 203–42. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781119357032.ch18.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

"Revenues and Receivables From Exchange Transactions." In Audit & Accounting Guide, 457–67. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449812.ch12.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

"Revenues and Receivables From Exchange Transactions." In Audit and Accounting Guide, 551–91. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119530022.ch12.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

"Health Care Service Revenue and Related Receivables." In Audit And Accounting Guide, 225–323. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119577331.ch10.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Accounting of receivables"

1

Cheremushnikova, T. V., and A. V. Kholodkova. "PROBLEMS OF ACCOUNTING AND ANALYSIS OF RECEIVABLES." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.37.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Suwandi, Suwandi, Turini Turini, and Lena Magdalena. "SISTEM AKUNTANSI INTERNAL CONTROL ATAS PIUTANG FPD (1-6) (STUDI KASUS PT. COLUMBUS MULTI SARANA) CABANG CIREBON." In Seminar Ilmiah Sistem Informasi Manajemen dan Akuntansi. Goodwood Conferences, 2022. http://dx.doi.org/10.35912/sisima.v1i1.4.

Full text
Abstract:
PT.Columbus Multi Sarana is a multinational company engaged in the financing of electronic and furniture products. In terms of managing consumer receivables, PT.Columbus Multi Sarana carries out strict internal control by empowering competent employees in their respective fields. The purpose of this study was to analyze the internal control accounting system for accounts receivable. The receivables that the author discusses specifically for installments 1 to 6, better known as FPD 1-6 (First Payment Default). The author uses a descriptive research method, which is a method that describes the characteristics of the research population or the phenomenon under study, where the main focus is the object under study. The results of the research conducted by the author is where the internal control of receivables (especially FPD 1-6) at PT.Columbus Multi Sarana Cirebon Branch has been carried out since an early age, so that the consumer payment pattern is formed from the initial installment (FPD 1-6). As a result, consumers are accustomed to making credit installment payments according to the due date and on time. This tight control of receivables from the outset can result in the risk of bad credit being minimized.
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
4

Mulkanaz, Bobby Primananda, and Setyo Hari Wijanto. "Lease Receivables Information System Design: Case Study on PT. X During the Implementation of Work from Home." In International Conference on Economics, Management and Accounting (ICEMAC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220204.008.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Muhamad, Asrulsani, and Trisacti Wahyuni. "Evaluation of Internal Control over Financial Reporting Designed on Tax Receivable Management: A Case Study on Tax Receivable Management Cycle at the Directorate General of Taxes." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.38.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Cipta, Wayan, I. Wayan Bagia, and Rahutama Atidira. "The Influence of Accounts Receivable Turnover, Current Ratio, Credit Growth on Profit at Savings and Loans Cooperatives in Buleleng District." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.039.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

"The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turn-over on ROA in Mining and Quarrying Sector Companies Listed in IDX from 2017-2019." In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1010.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Accounting of receivables' for particular source types:
Journal articles Dissertations / Theses Books
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!

To the bibliography