FEATURES OF ACCOUNTING CALCULATION WITH SUPPLIERS AND CONTRACTORS AS AN INSTRUMENT FOR PAYMENTS CONTROL OF ENTERPRISES
Journal: International Scientific Journal "Internauka" (Vol.2, No. 59)Publication Date: 2018-11-15
Authors : Belei Svіtlana; Ivanyuk Tatyana;
Page : 13-18
Keywords : accounts payable; calculations; suppliers; contractors; solvency; accounting; enterprise;
Abstract
Theoretical, organizational and methodical aspects of accounting calculation of with suppliers and contractors are investigated. The essence and economic characteristics of accounts payable are disclosed. Problematic issues of calculation with suppliers and contractors are revealed. The normative-legal regulation and the order of generalization of the information on calculations with suppliers and contractors are investigated.
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