Theoretical views of economists on key provisions connected with account of calculations with contractors
Автор: Baskakova I.N., Kalugina I.V.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 3 (31), 2019 года.
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The article is devoted to the consideration of theoretical views of economists on the key provisions related to accounting for settlements with counterparties. This article reveals the basic concepts of accounting for settlements with counterparties. The article discloses a classification of receivables and payables by type of occurrence before an organization.
Counterparty, suppliers and contractors, buyers and customers, accounting, liabilities, payables, receivables
Короткий адрес: https://sciup.org/140285922
IDR: 140285922
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