SPECIAL ASPECTS OF HIGHER EDUCATION INSTITUTIONS OVERDUE ACCOUNTS PAYABLE ACCOUNTING
Journal Title: Причорноморські економічні студії - Year 2018, Vol 34, Issue
Abstract
The article discusses the economic essence of the liabilities according to National Accountancy Standards 128 "Liabilities" and International Accountancy Standards 19 "Provisions, contingent liabilities and contingent assets" are studied. The essence of the outstanding payables is determined and it is proposed to classify it by types: an indebtedness that arises on the 30th day after the expiration of the mandatory payment period; an indebtedness, the limitation period of which has expired (more than three years).The methodological principles of accounting and analytical accounting of higher education institutions obligations are explored, including overdue accounts payable. The form of the analytical account to calculate overdue accounts payable is developed. The displaying overdue payables in financial and budgetary reporting is explored.
Authors and Affiliations
T. V. Larikova
Keywords
Related Articles
- EP ID EP592163
- DOI -
- Views 100
- Downloads 0
SOFTWARE IMPLEMENTATION OF THE GENETIC ALGORITHM APPLYING FOR SCHEDULING PROBLEM WITH ADDITIONAL CONDITIONS IN MATLAB
The article formulates the real economic problem of scheduling theory, which is solved using the genetic algorithm. To solve the problem numerically, we used the Matlab software environment, the built-in ga-GeneticAlgori...
THEORETICAL APPROACHES TO DEFINING THE NOTION OF THE STATE-OWNED BANK SOCIO-ECONOMIC EFFICIENCY
The study analyzes the evolution of views on the related concepts, i.e. “efficiency”, “the bank efficiency”, “economic efficiency of the bank”, “social efficiency of the bank”, “socio-economic efficiency of the bank”. On...
МЕТОДИЧНІ ПІДХОДИ ДО ДОСЛІДЖЕННЯ КОНКУРЕНТНОГО ПОЛОЖЕННЯ ГОТЕЛЬНОГО ГОСПОДАРСТВА
Стаття присвячена проблемі формування методології дослідження конку-рентного положення готельного господарства. Дано характеристику основним поняттям, які характеризують положення підприємства в умовах конкуренції. Показ...
THE HARMONIOUS SYSTEM OF INDICATORS OF INNOVATIVE DEVELOPMENT OF ENTERPRISES IN AGRARIAN SECTOR
The calculation of the index of innovative development of enterprises at certain products markets is shown. An integral index of assessing the level of innovative development of enterprises due to the resource, technolog...
PRECONDITIONS FOR PROVIDING EFFICIENCY OF INCOME-EXPENDITURE ACCOUNTING AND ANALYSIS BASED ON INTERNATIONAL STANDARDS
This article focuses on the scientific development and substantiation of the prerequisites for the effective application of income-expenditure accounting and analysis tools in the enterprise management system, taking int...