FEATURES OF ACCOUNT OF CALCULATIONS WITH DEBATERS FOR SAS 10
Journal Title: Інфраструктура ринку - Year 2018, Vol 15, Issue
Abstract
The article deals with theoretical, methodological and practical aspects of accounting and auditing of settlements with debtors at the enterprise in modern economic conditions. The basis of organization and accounting of settlements with debtors and conducting of audit at the enterprise are considered. The practice of conducting accounting of settlements with buyers and customers is analyzed. Areas of improvement of accounting and auditing of calculations for increase of volumes of sales of products and profits of the enterprise are offered. The proposals on improving the normative accounting of accounts with debtors have been made.
Authors and Affiliations
P. Y. Atamas, K. O. Kovaleva
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