SETTLEMENTS WITH DEBTORS: ECONOMIC ESSENCE AND BASIC TYPES
Journal Title: Регіональна економіка та управління - Year 2017, Vol 5, Issue 18
Abstract
The article deals with the theoretical approaches to the interpretation of the essence of receivables of the enterprise. The importance and relevance of accounting and analytical support for the management of accounts receivable in modern economic conditions is generalized. The main classification features for identifying types of receivables, which arise in practice, are investigated. The characteristics of the selected types of receivables are presented for further analysis.
Authors and Affiliations
Tetyana Kuts, Victoriya Vakulenko
Keywords
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