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Certain aspects of improving accounts, evaluation and audit of receivables of enterprises

Journal: Economics Bulletin of The National Mining University (Vol.45, No. 45)

Publication Date:

Authors : ;

Page : 107-113

Keywords : audit; audit report; receivables; accounts payable; accounts; factoring; financial analysis;

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The problems of receivables management are studied. The construction of receivables management system is analyzed. The indices characterizing progressivity of receivables turnover and market demand to analyze receivables are proposed. Upcoming trends to improve internal accounting and internal audit are presented.

Last modified: 2015-02-09 08:25:47