Аудит і аналіз дебіторської заборгованості за товари (роботи, послуги) виробничого підприємства

Abstract

The work proved the justification of theoretical provisions and improvement of accounting, analysis and control of receivables at the enterprise, carried out a detailed analysis of the economic essence and classification of receivables and evaluation and recognition of receivables at the enterprise. The basis of the study is the international and domestic experience of accounting for receivables for goods (works, services) of a manufacturing enterprise, as well as the financial and economic activity of the Kyivstar enterprise.