ОКРЕМІ АСПЕКТИ ОБЛІКУ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ ТА РЕЗЕРВУ СУМНІВНИХ БОРГІВ

Abstract

In the article, a scientific approach to distinguishing (highlighting) the types of receivables for which accruel of the reserve for doubtful debts is possible, that allows for a reliable assessment of re-ceivables and the provision of complete, true and unbiased information to users of financial statements for decision-making is proposed. The relevance of the issue of distinguishing the types of receivables for which it is possible to ac-crue a reserve for doubtful debts is justified, and the need to develop and implement the detailing of the relevant sub-accounts of the next order to accumulate information sufficient both for calculating the re-serve of doubtful debts and ensuring management of receivables and strengthening the control function of accountingis proved. In particular, based on the critical analysis of the current legal framework, a number of criteria for the classification of receivables were identified, according to which the reserve for doubtful debts can be calculated. It is proposed to carry out such identification using the decision-making tree developed by the authors regarding the selection (allocation) of the types of receivables for which accruel of the reserve for dubtful debts is possible. The need to allocate a section in the internal regulatory document regarding the accounting policy is emphasized, which should provide a set of grounds (conditions) that may indicate the presence of uncertainty regarding the repayment of existing receivables, as well as the criteria (grounds) for recognizing bad receivables were defined. Recommen-dations are given for the development of a work plan of accounting and detailing of accounts receivable and the reserve for doubtful debts is proposed, which will provide for the formation of a complete ac-counting system for transactions with receivables and from the accruel from the reserve for doubtful debts, namely, in terms of ensuring the accumulation of necessary information about the types of receiv-ables for which the formation of the reserve for doubtful debts is appropriate.