A critical approach to the allowance for doubtful accounts of accounting
The problem that arises from a mismatch in terms of product shipment and receipt of payment for shipped products, especially in the case where payment is provided later and there is a possibility of delay in payment. Analysis of questionable receivables.
Подобные документы
This study aims to provide a comprehensive analysis of qualitative and quantitative parameters that can form the basis for making decisions on the integration of automated accounting data processing, robotic process automation, artificial intelligence.
статья, добавлен 24.11.2023The essence and evolution of accounting systems. Classification of accounting systems and models. The impact of International Financial Reporting Standards on the accounting structure of countries. Parameters of accounting unification and harmonization.
статья, добавлен 24.02.2024The legislation basis of policy of accounting. Environments of the international standards of accounting. Study of nowadays’ Policy of accounting in Companies in Mongolia. The latest situation of international accounting policy and coordination.
статья, добавлен 26.06.2018The differences between financial accounting and management accounting. Discussing the positive and negative aspects for each type of account. The importance of doing competent accounting information for making effective financial management decisions.
статья, добавлен 21.03.2016Analysis of the reflection of information activities in the accounting and reporting of enterprises in accordance with current changes in the world of unrestrained dissemination of information. The structure of the report and methods of its completion.
статья, добавлен 18.01.2022Characteristics of the main directions of the development of the methodology of accounting development. Analysis of prospects for the further development of the accounting and reporting system in Ukraine in the context of European integration processes.
статья, добавлен 30.03.2023Theoretical aspects of investment real estate accounting, components of the order on the accounting policy of the enterprise regarding such real estate. A comparison of various aspects of valuation of investment real estate at fair and residual value.
статья, добавлен 20.07.2024Analysis of theoretical and practical approaches to the transformation of the method of transmitting credentials during the transition to digital audit. Analysis of information about the Big Four companies and description of their interaction systems.
статья, добавлен 10.08.2022The issue of integrated usage of strategic accounting instruments at national industrial enterprises. The achieving a synergy effect from the integrated usage of such instruments of the strategic accounting as EVA-analysis, AB-costing and DEA-analysis.
статья, добавлен 28.09.2016The formation of the phenomenon of sustainable entrepreneurship by analyzing the trends of digitalization of accounting, management and marketing systems at the regional and global levels. Factors affecting the formation of digitalized accounting.
статья, добавлен 13.12.2023Determination of the main reasons for and methods of formal harmonization of financial statements. Characteristic analysis of financial reporting standards adopted in the Republic of Kazakhstan. Investigation stages accounting reform in the country.
статья, добавлен 12.04.2015Analysis of scientific knowledge from the positivist standpoint. The role of the conceptual basis in the choice of accounting. Differences in the procedure for adjustments in US GAAP and IFRS. The role of financial reporting in the choice of accounting.
статья, добавлен 29.08.2018Study fair value accounting. Using discounting for various future inflows and outflows by Russian companies. Financial assets and liabilities. The interest coverage ratio by companies. Bonds with different terms. The rate for future flows discounting.
статья, добавлен 05.05.2016The study of theories of accounting and bookkeeping of the XV-XX centuries - the "golden era" of the formation of accounting science. Revealing the scope and depth of metaphysical and positive accounting theories classified by Professor O.M. Galagan.
статья, добавлен 15.04.2024Generalizes groups of users of accounting information and decisions, which are made by them. Has been presented of the circulation of accounting information in decision-making. Disclosed of levels and arguments of relevance of accounting information.
статья, добавлен 07.04.2018- 41. Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine
Describe an accounting toolkit to determine and evaluate the direct losses of agricultural enterprises due to the war. The application of method are described in detail, taking into account the requirements of accounting legislation for the recognition.
статья, добавлен 16.01.2024 Implementation of new and modernization of existing computer programs in the accounting system. Making decisions about integration into existing systems of automated processing of accounting data, Robotic process automation, artificial intelligence.
статья, добавлен 31.01.2024- 43. Accounting of production costs and horticultural output and improvement of its documentary support
A study of accounting of production costs and cost of production horticulture. Needs and opportunities for improvement the documentary support for accounting in the industry. Development of the primary document to reduce the complexity of accounting work.
статья, добавлен 28.09.2016 Determination of the advantages and disadvantages of using biofuel as an alternative source of energy. Select of biofuel as an accounting object in Ukraine. Identification of problematic issues of biofuel accounting and propose ways to solve them.
статья, добавлен 20.07.2024Components of the educational and scientific sphere of accounting in Ukraine. Interdependence of scientific and educational activities in the field of accounting. The basic education and vocational programs to provide experts in accounting and audit.
статья, добавлен 25.10.2016Determination of approaches to the construction of financial accounting as a component of the system of accounting and analytical support for sustainable development. Components of financial accounting. Information support for management decision-makin.
статья, добавлен 02.11.2022The features of innovation activity and its accounting. The influence of them on the formation of accounting policy for the purpose of construction of effective accounting and information system of management of innovation activity of the enterprise.
статья, добавлен 14.06.2022Practical study of nature protection activities accounting at the industrial enterprises, determination of their role in the decision-making process. Assessment of the accounting state for nature protection activities in Donetsk and Lugansk regions.
статья, добавлен 30.08.2016Principles of accounting engineering. Development of stages of improvement of methodological approaches to the application of the latest economic mechanism - the practical implementation of accounting engineering into activity of Ukrainian enterprises.
статья, добавлен 18.12.2023The concept and characteristics of accounting. Review basics of controlling the profits and losses of the organization. The study of the statement of cash flows. Measurement of total assets. Budget planning in the enterprise; especially decision-making.
реферат, добавлен 26.06.2014