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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.

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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 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)".
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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.

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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.

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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. New York, N.Y: The Institute, 2001.

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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.

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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.

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7

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

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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.

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9

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

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10

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

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11

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

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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. [Taipei]: Cai zheng bu fu shui gai ge wei yuan hui, 1989.

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13

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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14

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

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15

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. Lansing, Mich: Michigan Office of the Auditor General, 2014.

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16

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

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17

Division, United States General Accounting Office Accounting and Information Management. Financial audit: Schedule of Loans Receivable serviced by the Bureau of the Public Debt. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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18

United States. General Accounting Office. Accounting and Information Management Division. Financial audit: Schedule of Loans Receivable serviced by the Bureau of the Public Debt. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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19

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. [Washington, D.C.]: The Office, 1990.

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20

Leibenluft, Robert F. Reimbursement management for medical product manufacturers. Santa Ana, CA (1524 Brookhollow Dr., Santa Ana 92705-5426): Biomedical Business International, 1991.

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21

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

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22

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. Washington, D.C: The Office, 1998.

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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. Washington, D.C: The Office, 1998.

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24

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. [Albany, N.Y.]: The Division, 1991.

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25

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

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26

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

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27

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. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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28

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

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29

Office, General Accounting. Tax administration: Reducing delays in the pursuit of tax revenue on closed criminal cases : report to the Joint Committee on Taxation. Washington, D.C: The Office, 1989.

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30

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. Washington, D.C: The Office, 1989.

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31

Office, General Accounting. Tax administration: Periodic evaluation needed if IRS uses levies to collect deferred accounts : report to the Joint Committee on Taxation, U.S. Congress. Washington, D.C: The Office, 1989.

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32

Office, General Accounting. Tax administration: Excise taxes on sporting arms, ammunition and archery equipment : fact sheet for Congressional requestors. Washington, D.C: The Office, 1986.

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33

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. Washington, D.C: The Office, 1996.

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34

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. Washington, D.C: The Office, 1989.

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35

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

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36

Office, General Accounting. Tax administration: IRS' backlog of tax returns with tax shelter issues awaiting settlement : briefing report to the Joint Committee on Taxation, Congress of the United States. Washington, D.C: The Office, 1986.

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37

Office, General Accounting. Tax administration: Difficulties in accurately estimating tax examination yield : report to the chairman, Committee on the Budget, U.S. Senate. Washington, D.C: The Office, 1988.

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38

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

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39

Corporation, SBT, ed. SBT accounts receivable: Billing, inventory control, and accounts receivable, accounting program. Sausalito, Calif. (One Harbor Dr., Sausalito 94965): SBT Corp., 1990.

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40

Nowak, Jon. Accounts receivable clerk: An accounting job simulation (Houghton Mifflin accounting). Houghton Mifflin, 1985.

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41

Salek, John G. Accounts Receivable Management Best Practices. Wiley & Sons, Incorporated, John, 2007.

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42

Accounts Receivable Management Best Practices. Wiley, 2005.

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43

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

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44

Accounts Receivable Management for the Medical Practice. 2nd ed. Practice Mgt Information Corp, 2002.

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45

Zimmerman, David H. Cash Is King: How Hospitals Can Improve the Margin to Keep the Mission. Aspen Pub, 1995.

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46

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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47

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

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48

press, Elegant business. Accounting General Ledge Book Get Shit Done: General Ledger Book Blank General Ledger Credit,Debit, Professional and Simple Accounting Ledger for Bookkeeping, Personal Accounting Ledger, Accounts Receivable Record Keeping. Independently Published, 2020.

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49

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. Dubuque, Iowa: Kendall/Hunt Pub. Co., 1992.

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50

US GOVERNMENT. What is the federal government doing to collect the billions of dollars in delinquent debts it is owed?: Hearing before the Subcommittee on Government ... Sixth Congress, first session, June 15, 1999. [Congressional Sales Office, Supt. of Docs., U.S. G.P.O., distributor], 2000.

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