ОСОБЛИВОСТІ ОБЛІКУ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ В СУЧАСНИХ УМОВАХ ГОСПОДАРЮВАННЯ

Abstract

The article examines the accounting peculiarities of the payments with debtors and establishes that this issue is extremely relevant in modern economic conditions, especially in the presence of a financial crisis, which leads to problems of untimely payments, doubtful and bad debts. Considering the economic activity of the enterprise as a system that consists of defined economic processes such as supply, production, sale, it was determined that the occurrence of account receivable is an objective and natural phenomenon in the process of enterprise’s economic activity. It is mostly typical for the supply process (according to payments for advances issued) and sales (according to payments with buyers, customers and other contractors). The size and the structure of account receivable are influenced by external and internal factors related to both, the general condition of the country's economy and the organization of the company's work. It was established that internal factors, in particular, accounting and control factors, have the most significant influence, since the amount of account receivable depends on the accounting and credit policy chosen by the enterprise, the practice of performing accounting and payment operations, the professionalism of accounting employees and properly organized form of control over payments with debtors. The organization of account receivable accounting begins with the development of the Order on accounting policy. The results of the study showed that it is advisable to include three sections in the Order: organizational, technological, methodical in terms of the relevant elements of each section that will contribute the formation of objective and relevant information about account receivable. It was established that the payments accounting with debtors covers all the stages of the accounting process (primary, current, summarizing) and takes place at all stages of the lifecycle of account receivable (formation, use, repayment). Appropriate accounting tasks have been developed in order to create an effective account receivable accounting system, to achieve its optimal level and ensure timely control and analysis of payment operations for each stage and cycle.