ACTUAL PROBLEMS OF AUDIT OF TRADE ACCOUNTS PAYABLE
Journal Title: Молодий вчений - Year 2018, Vol 1, Issue 53
Abstract
The economic nature of settlements with suppliers and contractors was analysed in this article. The importance of an effective system of internal audit of the state of settlement and payment discipline at enterprises in conditions of a nonpayment crisis was substantiated. The problematic issues of organizing and maintaining internal audit of settlements with suppliers and contractors are identified. The principal duties of audit of the calculations of commodities and materials, works performed and services rendered were singled out. The proposals for the sequence of actions of the internal auditor in the verification of trade accounts payable on commodity transactions were presented.
Authors and Affiliations
М. Т. Shendryhorenko
Keywords
Related Articles
- EP ID EP674608
- DOI -
- Views 81
- Downloads 0
TEACHING MUSIC-THEORETICAL DISCIPLINES IN HIGHER SCHOOL: TRADITIONS AND NEWS
In the article the specificity of teaching of musical-theoretical disciplines in the higher school is considered. It is noted that in today's conditions it is necessary to revise the previously established norms. Traditi...
MANAGER'S ROLE AND KEY COMPETENCIES IN CONSTRUCTION AS FACTORS FORMING THE ORGANIZATIONAL STRUCTURE OF INVESTMENT-BUILDING ENTERPRISE
In given paper, the role of the manager and his main competencies that influence the organizational structure of the investment and construction company and the development of the construction industry in Ukraine as a wh...
IN THE CIRCLE OF F. DOSTOEVSKIY: D.V. AVERKIIEV
The Legacy of D.V. Averkiiev and his historical plays do not often fall in the field of view of researchers and did not become the object of thoughtful analysis. Meanwhile, he was an interesting and popular playwright, n...
THE GENRE-STYLISTIC FEATURES OF THE REPERTURE OF THE QUARTER OF SAXOFONISTS «JAZA-CLASSIC»
The features of the repertoire of the saxophonist quartet «Jazz Class» of Ivano-Frankivsk oblast philharmonic society named after Irina Malanyuk are considered in the context of the genre-style approach. The main feature...
ECONOMIC PERFORMANCE AND EVALUATION PROSPECTS OF NATURAL GAS EXTRACTION FROM SHALE ROCK
An analysis of the shale gas resources in some countries, where an assessment of this energy resource is currently being carried out. It has been established that, according to various estimates, the resources of shale g...