ACCOUNTS RECEIVABLE FOR PRODUCTS (GOODS, WORKS, SERVICES) IN THE ENTERPRISE'S ACCOUNTING AND ECONOMIC SYSTEM

Анотація

Calculations are a tool for regulating economic relations, especially in the part of accounts receivable. They are a component of the process of extended reproduction, formation and distribution of the social product. The article examines scientific approaches to the interpretation of the economic category "receivables". It has been established that scientists in the field of economics and enterprise management interpret receivables as: a monetary expression of the result of an economic transaction of a credit nature; a financial instrument arising as a result of economic relations. Accounting scholars identify receivables as: a claim (right), debts, a component of current assets, a financial asset of an enterprise. The methodological aspects of accounting for receivables for products (goods, works, services) are considered: the procedure for recognition, evaluation, classification. The peculiarities of the construction of the accounts receivable accounting system, which arises in the process of implementation, are revealed. In order to detail accounting information about the company's counterparties, which take part in the implementation process, it is proposed to allocate separate sub-accounts for accounting of settlements with domestic and foreign customers. This will increase the analyticity of accounting information and delimit buyers and customers as separate groups of legal entities. The information flows that are present when documenting settlement operations with buyers and customers are highlighted. The display of the process of selling finished products in the system of accounting accounts is shown, based on the terms of the contract concluded with the buyer: on the terms of advance payment, or on the terms of subsequent payment. It is substantiated that in the accounting practice of enterprises, the assessment of receivables depends on the reasons and conditions of its occurrence and involves the use of the following types of assessments: original cost; present value of future payments; net realizable value.

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