Features of the organization of control of accounts payable

The purpose of controlling accounts payable is to determine its legality and accuracy in accounting and tax accounting for calculating the results of economic activities, assessing the impact on the reliability and transparency of financial reporting. The article presents the stages of carrying out such control in the part of settlements with suppliers, contractors and lessors; problems that can arise in the organization of control of claim work, verification of the reasonableness of reflection and cancellation of "input" VAT, when debt is written off with expired limitation period, are noted.