PROBLEMS OF ACCOUNTING-ANALYTICAL PROVISION FOR ACCOUNTS RECEIVABLE AND POSSIBLE WAYS OF SOLVING THEM

Abstract

Objective: to elaborate the common regulation on accounting of accounts receivable and introduction of the new principles and classification of accounting of accounts receivable. Methods: analysis and synthesis, deductive and abstract-logical method. Results: basing on the analysis of existing Russian standards of accounting and other normative-legal acts referring to accounting of accounts receivable, the common regulation has been elaborated on accounting of accounts receivable. The new characteristics is suggested for accounting of accounts receivable, basing on the economics content of the research object. The common approach is elaborated for accounting of accounts receivable with delay of payment. Scientific novelty: accounts receivable are classified by profitability with division into financial and on-financial accounts receivable; definition of “accounts receivable” is given, its contents is described; methods of accounting the accounts receivable with delay of payment is elaborated basing on the technique of reduced value discounting. Practical value: possibility to use the regulation on accounting the accounts receivable, designed by the author, as the basis for forming the project “Provisions for accounting the accounts receivable”. Structuring the common rules for forming the information about accounts receivable in accounting is elaborated.

Keywords

• accounts receivable
• regulations
• accounting
• discounting