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METHODOLOGICAL ASPECTS OF ACCOUNTS RECEIVABLES AND ACCOUNTS PAYABLE IN THE CALCULATIONS SYSTEM: NATIONAL AND INTERNATIONAL PRACTICE

Black Sea Economic Studies, 2023
The purpose of the study is to reveal certain methodological aspects of accounting for receivables and payables in order to improve the accounting information base in today's complex conditions. To achieve the goal, the tools of scientific research are applied, namely: analysis and synthesis, induction and deduction (when posing a problem); comparison,
Tetiana Dolishnia, Yulia Fedoriv
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THEORETICAL ASPECTS OF THE MANAGEMENT OF ACCOUNTS RECEIVABLES AND PAYABLES OF THE ENTERPRISE

Statistika, učet i audit, 2023
Any enterprise in the course of its economic activity deals with transactions for the sale of goods, the provision or receipt of works and services. Also, the enterprise has obligations for taxes to the state budget, payment of remuneration for loans issued to it by banks and other commercial organizations, settlements on loans received from other ...
N.K. Shaikhanova   +3 more
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Defining FI Accounts Receivable and Accounts Payable

2015
This chapter explains what accounts receivable and accounts payable are, and also looks at the steps involved in customizing accounts receivable and accounts payable.
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MANAGEMENT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE OF THE COMPANY

Materials of the All-Russian scientific and practical conference « MANAGER OF THE YEAR – 2024»
The relevance of the issue of receivables and payables is of great importance for enterprises operating in market conditions, since skillful and effective management of this part of current assets is an essential condition for maintaining the required level of liquidity and solvency.
A. Kravtsova, A. Yakimova
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MODERN APPROACHES TO THE MANAGEMENT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE OF THE ORGANIZATION

Экономика и предпринимательство, 2023
В статье представлен анализ теоретических подходов к управлению дебиторской и кредиторской задолженностью организации. Рассмотрена возможность применения информационных технологий в процессе управления дебиторской и кредиторской задолженностью организации.
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Analysis Of Accounts Receivable And Accounts Payable In Enterprises

Journal of Management and Economics
This article discusses the concept of receivables and payables from the point of view of accounting, defines the essence of the analysis of receivables and payables at the present stage of development of economic relations, on which the stability of the financial position of the company depends both at the current moment and in the future of its ...
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ANALYTICAL FUNCTIONALITY IN THE MANAGEMENT OF ACCOUNTS RECEIVABLE AND PAYABLES

SCIENCE TRANSFORMS REALITY - 2025 : Materials of the International interdisciplinary scientific and practical conference, Voronezh, April 1-3, 2025
The article discusses the need to carry out analytical actions, using modern scientifically, based tools for the subsequent application of the results, obtained as an information foundation for making effective management decisions, aimed at increasing the production and economic potential of an economic entity.
I. Shtondin   +2 more
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Assessment of accounts receivable and accounts payable of the organization

Industrial Economics
В статье рассматривается значимость анализа дебиторской и кредиторской задолженности для целей эффективного управления предприятием. В ходе анализа используются данные из финансовой отчетности ООО «Кубань-Агро», помогающие провести оценку хозяйственной деятельности и охарактеризовать структуру внутри предприятия.
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ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE SEGMENTATION FOR ACCOUNTING, ANALYSIS AND CONTROL PURPOSES

Экономика и предпринимательство
В статье обосновывается целесообразность детализации информации о дебиторской и кредиторской задолженности на счетах бухгалтерского учета на основании принципов сегментации. В работе предложено выделение сегментов на основе метода 5W, а также описаны направления анализа сегментированной информации о задолженности предприятия.
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A Study of Account Payable and Account Receivable at Novotel Chennai Chamiers Road

International Journal of Science, Architecture, Technology and Environment
This research explores the complexities of managing accounts payable and accounts receivable at Novotel Chennai Chamiers Road, with the goal of offering a thorough insight into their financial operations. The study includes an analysis of the company's procedures, policies, and performance in handling its payables and receivables.
Ajay kaarthik R, Nagalakshmi M
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