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1

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

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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 assessm
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2

United States. Dept. of Energy. Office of Inspector General. Capital Regional Office, ed. Monitoring and collecting oil overcharge receivables. Capital Regional Office, 1989.

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3

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

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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. The Institute, 2001.

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5

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. The Institute, 2001.

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6

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. McGraw-Hill, 2010.

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7

Corporation, SBT, ed. SBT accounts receivable: Billing, inventory control, and accounts receivable, accounting program. SBT Corp., 1990.

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8

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

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9

Canadian Institute of Chartered Accountants. Public Sector Accounting and Auditing Committee. Accounting for loans receivable in government financial statements. Canadian Institute of Chartered Accountants, 1993.

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10

New York (State). Dept. of Audit and Control. Division of Management Audit, ed. Staff study, management of the State's accounts receivable. The Division, 1991.

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11

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

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12

Zhang, Qinghui. Ying li shi ye suo de shui ying kui hu di zhi du yu bei di ai zhang zhi du zhi jian tao. Cai zheng bu fu shui gai ge wei yuan hui, 1989.

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13

P, DeKaye Allan, ed. The patient accounts management handbook. Aspen Publishers, 1997.

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14

Auditor, Nevada Legislature Legislative. Audit report, State of Nevada, Office of State Controller accounts receivable. Legislative Counsel Bureau, 2010.

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15

Leeburg, Verlene. Lotus 1-2-3 for accounting: A beginner's supplement. Mitchell McGraw-Hill, 1994.

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16

Bellin, Stephan. Der Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht. Duncker & Humblot, 1997.

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17

Healthcare Financial Management Association (U.S.), ed. Certified manager of patient accounts examination study guide, 1993/1994: Includes full length practice examination and explanations for multiple-choice answers : a continuing education tool. Kendall/Hunt Pub. Co., 1992.

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18

Michigan. Office of the Auditor General. Audit report: Performance audit of the state treasury accounts receivable system, Department of Treasury and Department of Technology, Management, and Budget. Michigan Office of the Auditor General, 2014.

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19

United States. General Accounting Office. Accounting and Information Management Division. Financial audit: Schedule of Loans Receivable serviced by the Bureau of the Public Debt. The Office, 1998.

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20

Division, United States General Accounting Office Accounting and Information Management. Financial audit: Schedule of Loans Receivable serviced by the Bureau of the Public Debt. The Office, 1998.

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21

Leibenluft, Robert F. Reimbursement management for medical product manufacturers. Biomedical Business International, 1991.

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22

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

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23

Engel, Gary T. Debt Collection Improvement Act: Significant challenges remain to effectively implement Treasury's administrative offset program : statement of Gary T. Engel, Associate Director, Governmentwide Accounting and Financial Management Issues, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform and Oversight, House of Representatives. The Office, 1998.

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24

Engel, Gary T. Debt Collection Improvement Act: Significant challenges remain to effectively implement Treasury's administrative offset program : statement of Gary T. Engel, Associate Director, Governmentwide Accounting and Financial Management Issues, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform and Oversight, House of Representatives. The Office, 1998.

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25

Posner, Paul L. IRS' accounts receivable inventory: Statement of Paul L. Posner, Associate Director, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1990.

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26

New York (State). Dept. of Audit and Control. Division of Management Audit. SUNY Health Science Center at Brooklyn-- patient review: Poor controls put revenue at risk. The Division, 1991.

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27

Service, U. S. Customs, ed. Financial management: Customs did not adequately account for or control its accounts receivable : report to the Commissioner, U.S. Customs Service. The Office, 1993.

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28

Abbey, Duane C. Charge master: Review strategies for improved billing and reimbursement. McGraw-Hill, 1997.

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29

Office, General Accounting. Debt collection: Navy efforts to collect debts from former service members : briefing report to the honorable William Proxmire, U.S. Senate. The Office, 1986.

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30

Office, General Accounting. Debt collection: Treasury faces challenges in implementing its cross-servicing initiative : report to the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives. The Office, 2000.

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31

Office, General Accounting. Internal controls: Second-year implementation of the financial integrity act in HHS : report to the Secretary of Health and Human Services. The Office, 1985.

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32

Office, General Accounting. Internal controls: SBA's controls for identifying defaulted loan applicants : report to the Chairman, Subcommittee on Regulation and Business Opportunities, Committee on Small Business, House of Representatives. The Office, 1988.

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33

Office, General Accounting. Internal controls: Program to address problem meat and poultry plants needs improvement : report to the Secretary of Agriculture. The Office, 1989.

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34

Office, General Accounting. Internal controls: Oversight of longshore Special Fund needs improvement : report to the Chairman of the Subcommittee on Workforce Protections, Committee on Education and the Workforce, House of Representatives. The Office, 1999.

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35

Office, General Accounting. Internal controls: Second-year implementation of the financial integrity act in HHS : report to the Secretary of Health and Human Services. The Office, 1985.

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36

Office, General Accounting. Internal controls: Second-year implementation of the financial integrity act in HHS : report to the Secretary of Health and Human Services. The Office, 1985.

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37

Office, General Accounting. Internal controls: Status of Army efforts to control contractor access to the DOD supply system : report to congressional requesters. The Office, 1988.

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38

Office, General Accounting. Internal controls: Second-year implementation of the financial integrity act in HHS : report to the Secretary of Health and Human Services. The Office, 1985.

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39

Office, General Accounting. Internal controls: SBA's controls for identifying defaulted loan applicants : report to the Chairman, Subcommittee on Regulation and Business Opportunities, Committee on Small Business, House of Representatives. The Office, 1988.

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40

Office, General Accounting. Tax administration: IRS could reduce the number of unproductive business nonfiler investigations : report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. The Office, 1988.

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41

Office, General Accounting. Tax administration: Statistics on IRS' use of levies to collect delinquent taxes : fact sheet for the Joint Committee on Taxation. The Office, 1989.

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42

Office, General Accounting. Tax administration: State and local compliance with IRS' information reporting requirements : report to the chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. The Office, 1989.

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43

Office, General Accounting. Tax administration: Results of IRS' mid-fiscal year 1989 financial review : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1989.

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44

Office, General Accounting. Tax administration: IRS is improving its controls for ensuring that taxpayers are treated properly : report to the Chairman, Committee on Finance, U.S. Senate. The Office, 1996.

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45

Office, General Accounting. Tax administration: IRS' advance pricing agreement program : report to the Honorable Byron L. Dorgan, U.S. Senate. The Office, 2000.

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46

Office, General Accounting. Tax administration: IRS' interpretive guidance implementing the Tax Reform Act : report to Congressional requesters. The Office, 1989.

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47

Kasztelnik, Karina. Accounting for Receivables Practical Guide. Primedia eLaunch LLC, 2020.

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48

Hall, Othneil. The Accounting Tabloid: Receivables, Simply Explained. AbbottPress, 2017.

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49

Hall, Othneil. The Accounting Tabloid: Receivables, Simply Explained. Abbott Press, 2017.

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50

Shapiro, Joel. Accounting in a Nutshell, Volume I: Receivables. Business Expert Press, 2017.

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