Publication: Definition and classification of accounts receivable and accounts payable. method of analysis of business activity of the enterprise
Date
Authors
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Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
КАЗАРЕНКО, Алена. Definition and classification of accounts receivable and accounts payable. method of analysis of business activity of the enterprise. În: Simpozion ştiinţific al tinerilor cercetători (19-20 iunie 2020) [online]: Lucrări ştiinţifice. Ediţia a 18-a. Chişinău: ASEM, 2020, pp. 44-49. ISBN 978-9975-75-975-5.
In the process of economic activity, enterprises have contractual relations with various legal entities and individuals. Used for this non-cash payments make actual the existence of accounts receivable and payable, as the sale fact does not always coincide with the date of payment. The aim of this work is the debts definition and composition, the calculation of business activity indicators and suggestion debts management methods. For this research was applied a coefficient analysis. GEL:G32
In the process of economic activity, enterprises have contractual relations with various legal entities and individuals. Used for this non-cash payments make actual the existence of accounts receivable and payable, as the sale fact does not always coincide with the date of payment. The aim of this work is the debts definition and composition, the calculation of business activity indicators and suggestion debts management methods. For this research was applied a coefficient analysis. GEL:G32
Keywords
accounts receivable, accounts payable, accounts receivable and payable turnover ratio, the period of repayment of receivables, the turnover of accounts payable