ACCOUNTS PAYABLE: ITS CONCEPT, ESSENCE, REFLECTION IN THE ACCOUNTING
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 4
Abstract
Theoretical and practical issues to determine the nature of accounts payable and its movement in economic activity, the order of its reflection in the accounting, the features of its analysis and control are studied in the article. The problem of managing accounts payable and ways of its effective solving are considered.
Authors and Affiliations
A. V. Drabanich
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