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 59
- Downloads 0
MINIMAL TCP/IP STACK FOR EMBEDDED APPLICATIONS
The possibilities of optimizing the TCP / IP stack for Embedded applications with limited computing capabilities are considered. The minimum necessary set of protocols for functioning is analyzed. The description of work...
THE ROLE OF INFORMATION AND COMMUNICATION TECHNOLOGIES AT THE MODERN STAGE OF INFORMATIZATION OF EDUCATION
Theoretical questions of the role of information and communication technologies (ICT) at the present stage of informatization of education are investigated. The possible directions of using ICT in the learning process ar...
REALISATION PECULIARITIES OF DISCOURSE -PRAGMATIC POTENTIAL OF GERMAN PROVERBS
The processes of the German proverbs actualization in discourse in the acting aspect have been investigated. The mechanism of decoding of the relevant proverb connections with discourse at the level of their general prag...
ECONOMIC AND THEORETICAL BASIS OF JUSTIFICATION OF SOCIAL CAPITAL ESSENCE
This article examined the phenomenon of social capital in economic terms as being in the future able to replace less effective social relations. The number of economic theories and concepts that have become theoretical a...
MINIMIZATION OF EXPORT COSTS AS A WAY OF IMPROVING OF UKRAINIAN GRAIN COMPETITIVENESS
This article examines the ways of cheapening the grain export operations in Ukraine to increase its competitiveness: optimization of grain sales period, improvement of grain storage conditions, modernization of logistics...