Theoretical aspects and directions for improvement of current debit restriction accounting
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 10, Issue
Abstract
The article deals with theoretical and methodical aspects of the accounting of current receivables at the enterprise. The problematic issues of the accounting of current receivables are investigated. The proposals of scientists-economists concerning the organization of accounting of current accounts receivable in accordance with the normative and legal support of the present are considered. The economic content of current receivables of the enterprise and the scientific basis of its accounting are described. The proposed classification of current receivables in accordance with the timeliness of repayment. The necessity of analysis of current receivables at the enterprise is substantiated. Improved management of current accounts receivable to improve solvency of the enterprise. Areas of improvement of accounting of current receivables are offered. One of the most topical and complex issues of accounting in the enterprise is the accounting of current receivables, which is associated with the existence of a problem of non-payment. Modern economic processes in the national macroeconomic environment require business entities to seek and implement progressive approaches to the problems of payment and settlement relationships between enterprises, which in turn requires the correct accounting of accounts receivable to make managerial decisions, which is very relevant and requires detailed consideration. Among the Ukrainian scholars, the issue of accounting for current receivables was investigated: F.F. Butinets, O.V. Poberezhets, S.F. Golov, L.O. Masina, E.I. Maslennikov, H.V. Savitskaya and others. The study of this issue is devoted to the works of foreign scientists, in particular, E.S. Hendriksena, M.F. Van Breda and others. The purpose of the work is theoretical study of the current state of accounting of current accounts receivable at the enterprise, development of methodological approaches and drawing up of practical recommendations for improvement of existing methods of accounting for current accounts receivable. The theoretical and methodological basis of the research is regulatory documents that regulate the processes of accounting for current receivables and the source of educational, monographic and periodical literature on the chosen topic. The following methods were used during the study: observation method, methods of analysis and synthesis, monographic method, dialectical method, method of comparison, methods of induction and deduction.
Authors and Affiliations
Olha Valeriivna Poberezhets, Iryna Mykhailivna Kysliak
Keywords
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