Areas of improvement of accounting of receivables and payables for enterprises

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Chornenka O. B. № 2 (53) 259-269 Image Image

In the article, the essence of the concept of receivables and payables in regulatory documents and writings of leading scientists has been studied. The definition of debt as synthetic (generalized) economic categories has been suggested. The classification of debt has been improved based on its division by the objective nature of occurrence that naturally arises from the conduct of business enterprises and created artificially, formed usually between related entities of property relations to increase the value of their assets artificially, reducing tax liabilities and so on. We have formed major accounting issues of debt in companies such as the debt classification, the evaluation of receivables, the ratio of receivables and payables, the payment of receivables, a reserve for doubtful debts and the recommendations have been given to solve these problems.

Keywords: accounting, receivables, payables, classification, reserve for doubtful debts, accounting issues.


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