Certain aspects of accounting receivable in trade organization

Автор: Dedova Olga, Ermakova Lyudmila

Журнал: Бюллетень науки и практики @bulletennauki

Рубрика: Экономические науки

Статья в выпуске: 8 (9), 2016 года.

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The article considers some features of the account receivables in trade organizations taking into account specifics of activity of subjects of trade. The characteristics of the used chart of accounts to reflect accounts receivable and examples of journal entries in its emergence and maturity.

Accounting, accounts receivable, other transactions, correspondence, payroll, settlements with debtors

Короткий адрес: https://sciup.org/14112401

IDR: 14112401   |   DOI: 10.5281/zenodo.60258

Статья научная