Koblyanska Olena., Koblyanska Galina., Hrebenchuk Zhanna, METHODOLOGY OF ACCOUNTING AND AUDITING OF CALCULATION OF ENTERPRISES WITH SUPPLIERS AND CONTRACTORS

摘要

Introduction. The article is devoted to theoretical, methodological and practical issues of accounting and auditing calculations enterprises with suppliers and contractors. Purpose. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the accounting and auditing of settlements with buyers and customers, identify practical problems with the implementation of the methodology and organization of accounting and auditing settlements with buyers and customers and develop recommendations for the elimination of deficiencies and improve the accounting and auditing of calculations from Buyers and customers. Results. During the writing of the article, a comparative characteristic of international and national standards for accounting commitments was made. To characterize the research object, approaches to the essence of the concepts of “obligations”, “suppliers”, “contractors” as objects of accounting and audit are specified. The purpose, objects of accounting of operations of calculations of enterprises with suppliers and contractors for the needs of external and internal users has been clarified, which allowed to deepen understanding of these categories. During the writing of the article was considered the documentation of operations with suppliers and contractors, also considered on the example of a specific enterprise log of business transactions payments with suppliers and contractors, as well as the procedure for filling out information 3.3 Analytical accounting of payments with suppliers and contractors (to account 63) . In the course of the study, the purpose, the main tasks, the sequence of audit of payments with suppliers and contractors were specified. Conclusions. The questions about relevance applications of enterprise suppliers and contractors were considered. A study of typical operations with suppliers and contractors using the technique of recording on practical examples was conducted.