Kolisnyk Olena, Candidate of Economic Sciences, Associate Professor of the Department of Accounting, University of the State Fiscal Service of Ukraine, Irpin, Ukraine

ORCID ID: 0000-0003-1755-5638
e-mail: kolesnik_l09@ukr.neta

Zamota Irina, Secondary education applicant (Master’s level) Department of Management Accounting, Business Analysis and Statistics, University of the State Fiscal Service of Ukraine, Irpin, Ukraine

ORCID ID: 0000-0002-9705-6814
e-mail: zamotairina98@gmail.com

Theoretical and Practical Aspects of Accounting and Analysis of Receivables in the Field of Information and Telecommunication

Abstract. Introduction. Activity of enterprises is always accompanied by calculations, which lead to the emergence of receivables or accounts payable. The article is devoted to the actual issues of accounting and analysis of accounts receivable in the field of information and telecommunications. Domestic legislation defines the concept of receivables, recognition and valuation criteria, classification. Receivables include the amount of debt receivable to the company on a specific date. On this basis, it can be argued that receivables are the amount of debt that belongs to an enterprise from legal entities and individuals based on the results of their business relationships.

Purpose. The purpose of the article is to determine the nature of the receivables; the selection of classification features by which it is grouped; methods of analysis that allow you to develop strategic decisions in the process of its management.  Defined tasks for the management of receivables, its main areas and objects.

Results. The scientific novelty of the obtained results consists in the developed recommendations and proposals for improving the theoretical basis of accounting and analysis of accounts receivable. The practical value of the results obtained is that they can be used in the enterprise’s activities for efficient accounting and analysis of accounts receivable.

Conclusions. Subject has further enough prospects for research in the direction of improving accounting and analysis of receivables for the purpose of effective management.

Keywords: accounts receivable; accounts receivable analysis; accounts receivable management.

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