FEATURES OF ACCOUNTING OF OBLIGATIONS ACCORDING TO CALCULATIONS WITH CONTRACTORS

Introduction. In the process of conducting economic activity, enterprises have relationships with other business entities regarding operations related to the shipment (sale) of finished products, goods, work or services in order to ensure their full functioning. Liabilities are the main consequences of settlement operations, which lead to the emergence of accounts payable to suppliers and contractors. Settlement discipline between economic entities is complicated by negative phenomena in the Ukrainian economy, which leads to violations of contractual liabilities between contractors, negatively affect economic development, which often creates preconditions for opening criminal proceedings and, accordingly, the implementation of expert studies with the use of forensic economic expertise, therefore, it requires the search for an effective system for the organization of accounting of settlement operations in order to eliminate such negative phenomena. Purpose. The purpose of the study is scientific and theoretical substantiation and development of recommendations for improving accounting of settlements with contractors to form in accounting information on contractual obligations and timely settlements. Materials and methods. The materials of the research are: 1) Regulatory and legal framework for accounting for liabilities for settlements with contractors; 2) Works of domestic and foreign authors conducting their scientific and practical research on accounting and analysis, in particular, on conducting settlement operations. The methodological basis of the study is the dialectical method of cognition. To reveal the essence and content of settlement operations with contractors, methods of theoretical generalization were used — analysis and synthesis, induction and deduction, system approach, comparison, analogy, abstraction. The method of cause-and-effect communication, abstract-logical and grouping method were used to allocate objects and elements of contractual policy, improve the order of calculations in the process of work. Historical and logical methods — in the study of theoretical aspects and categories and identifying factors that affect the mechanism of performance of the scope of work by contractors. Results. The obtained results are aimed at improving the organization and methods of accounting for settlements with contractors. Prospects. In future studies, it is advisable to pay more attention to the improvement of accounting for settlements with foreign contractors.