Improvement of the theoretical and methodical bases of accounting, analysis and quality control of accounts receivable and accounts payable of the enterprise (on the example of JSC «Ternopil plant for the production of road-building materials»)

摘要

It is investigated the theoretical aspects of accounts receivables and accounts payable, methodology of methodology of their accounting on an enterprise, suggestions in relation to the improvement of registers of accounting of account receivable and account payable are given, an analysis and estimation of indexes are carried out, the stages of control of debt are systematized.