ОРГАНІЗАЦІЯ ОБЛІКУ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ

Abstract

The purpose of the article is to elucidate some aspects of the organization of accounts receivable for improvement in trading enterprises. To achieve the goal, the research tools were used, namely: analysis and synthesis, induction and deduction (problem statement); comparison, systematization and theoretical generalization (the classification of receivables, recommendations of additional subaccounts, consideration of primary documents); graphical method for rational, compact, and visual presentation of research material; causality method and abstract-logical method were used in the development of further research areas. Improving the organization of accounts receivable will advance its management system and the financial condition of the trading enterprise. The research justified the need to classify receivables into settlements with buyers and customers whose payment is not yet due; settlements with buyers and customers whose payment is due; settlements with buyers and customers whose payment is overdue and with domestic and foreign buyers and customers, respectively. It is recommended that the Chart of Accounts be supplemented with appropriate sub-accounts. The collection of information on each sub-account in terms of responsible persons is covered. The source documents are provided as a basis for correct representation of business transactions in accounting. Areas of further research are highlighted: in particular, the development of an album of primary documents and a schedule of internal document circulation to improve the control and analytical processes at the studied trading enterprise.