Accounting of settlements with suppliers and contractors
Handout, speech in defense applications
Chapter 1. Theoretical and methodological basis of accounting settlements with suppliers and contractors
1.1 The essence, aims and objectives of the account of calculations with suppliers and contractors
1.2 Laws and regulations affecting the account of calculations with suppliers and contractors
1.3 Literature Review
Chapter 2. Organizational-economic characteristics and the organization of the accounting work of "***"
2.1 Location and the organizational structure of "***"
2.2 Key Economic Indicators of "***"
2.3 Organization of the accounting work and the internal control system at the enterprise
Chapter 3. Accounting settlements with suppliers and contractors, in LLC "***"
3.1 Organization of primary accounting of payments to suppliers and contractors, in LLC "***"
3.2 Synthetic and analytical accounting of settlements with suppliers and contractors in the enterprise
3.3 Reporting of information on settlements with suppliers and contractors
Chapter 4. The direction of improving the accounting of payments to suppliers and contractors, in LLC "***"
4.1 Areas of improvement of accounting at the enterprise
4.2 Directions for the account of calculations with suppliers and contractors in the enterprise
During the activity, each organization carries out a number of operations within the enterprise and beyond, interacts with individuals, businesses, governments and other actors in the economic process.
For the normal production activities of the organization must acquire the necessary material values, to organize the production process, to ensure the implementation of these products.
In this regard, the organization estimates there are extensive relationships with suppliers of inputs, buyers of manufactured and sold products to companies providing electrical engineering, transport and other services to credit institutions and the budgetary authorities.
All these operations are usually carried out by means of money, and can be combined into one user category - Calculations. Thus, the calculations can be defined as the interaction of the organization with other entities of the economy, based on the monetary relationship.
To account for the payment in the accounting, there are many accounts. Typically, these accounts are active-passive, ie the balance of such accounts can be both active and passive.
In the debit of accounts calculation reflects the emergence of the debt to the organization on the loan - payable to the counterparty organization. Accordingly, the debit balance represents amounts due to the Organization, and the credit - the debt of the organization.
One of the most important types of payments the company make payments to suppliers and contractors, and records of these calculations is an important element in the accounting system of the enterprise.
Accounting for settlements with suppliers and customers is vital for any business today.
The debt on these calculations in financial - economic activity should be within the permissible values. Doubtful receivables and overdue payables disclose violations of suppliers and customers of financial and payment discipline that requires immediate adoption of appropriate measures to eliminate the negative effects.
The timely adoption of these measures is possible only in the implementation by the company of systematic and proper accounting and control. This explains the relevance of the topic of the thesis.
Volume: 94 p.