A reflection of account receivable in registration policy of trade enterprises
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 8, Issue
Abstract
Basic approaches of understanding the notion of "accounting policies" and its components are studied. Monitoring of accounting policies in respect of account receivable in scientific studies is done. Three main components of the accounting policy of trade enterprises are defined: organizational, methodological and technical. The directions of improving the organization of accounting policies account receivables at trading enterprises are proven.
Authors and Affiliations
Olena Oleksandrivna Avhustova, Olena Yuriivna Zakrevska
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