CONTROL OF SETTLEMENTS WITH BUYERS AND CUSTOMERS
Journal: International Scientific Journal "Internauka" (Vol.1, No. 115)Publication Date: 2021-10-31
Authors : Skrypnyk Marharyta; Slepchenko Valentyna;
Page : 47-52
Keywords : settlements; accounts receivable; internal audit; buyers; reserve of doubtful debts;
Abstract
The article is devoted to the study of topical problems of control of settlements with buyers and customers. Namely, checking the correctness of the definition of accounts receivable at the beginning of the period, reconciliation of accounts receivable, checking the correctness of the primary documents for settlements with buyers and customers, checking the correctness of drawing up powers of attorney in settlements with buyers and customers, checking the offset of debt, namely the correspondence of the amounts of advances to the amounts received shipped finished products to buyers, checking the amounts of finished goods shipped to buyers and the amounts of payments received, checking the correct classification of receivables, checking the correctness of the occurrence and repayment of receivables, checking the correctness of the accrual and writing off of the reserve of doubtful debts, checking the correct correspondence of accounts for settlements with buyers and customers, checking the correctness of determining the balance of accounts receivable at the end of the period.
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