{"id":8236,"date":"2017-07-14T09:42:36","date_gmt":"2017-07-14T06:42:36","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=8236"},"modified":"2017-07-28T16:01:44","modified_gmt":"2017-07-28T13:01:44","slug":"methodology-of-accounting-and-auditing-of-calculation-of-enterprises-with-suppliers-and-contractors","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/methodology-of-accounting-and-auditing-of-calculation-of-enterprises-with-suppliers-and-contractors\/","title":{"rendered":"Koblyanska Olena., Koblyanska Galina., Hrebenchuk Zhanna, METHODOLOGY OF ACCOUNTING AND AUDITING OF CALCULATION OF ENTERPRISES WITH SUPPLIERS AND CONTRACTORS"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]UDC 657<\/p>\n

Koblyanska Olena.<\/strong>, Associate Professor of Accounting and Auditing of Institute of Technology and Business Banking Higher Education Institution Banking University, PhD in Economics, Kyiv, Ukraine<\/p>\n

Koblyanska Galina.<\/strong>, Assistant of Department of Accounting and Auditing Taras Shevcenko National University of Kyiv, PhD in Economics, Kyiv, Ukraine<\/p>\n

Hrebenchuk Zhanna<\/strong>, Master of Accounting and Audit Department of Institute of Technology and Business Banking Higher Education Institution Banking University, Kyiv, Ukraine<\/p>\n

METHODOLOGY OF ACCOUNTING AND AUDITING OF CALCULATION OF ENTERPRISES WITH SUPPLIERS AND CONTRACTORS<\/strong><\/p>\n

Introduction. The article is devoted to theoretical, methodological and practical issues of accounting and auditing calculations enterprises with suppliers and contractors. Purpose. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the accounting and auditing of settlements with buyers and customers, identify practical problems with the implementation of the methodology and organization of accounting and auditing settlements with buyers and customers and develop recommendations for the elimination of deficiencies and improve the accounting and auditing of calculations from Buyers and customers. Results. During the writing of the article, a comparative characteristic of international and national standards for accounting commitments was made. To characterize the research object, approaches to the essence of the concepts of “obligations”, “suppliers”, “contractors” as objects of accounting and audit are specified. The purpose, objects of accounting of operations of calculations of enterprises with suppliers and contractors for the needs of external and internal users has been clarified, which allowed to deepen understanding of these categories. During the writing of the article was considered the documentation of operations with suppliers and contractors, also considered on the example of a specific enterprise log of business transactions payments with suppliers and contractors, as well as the procedure for filling out information 3.3 Analytical accounting of payments with suppliers and contractors (to account 63) . In the course of the study, the purpose, the main tasks, the sequence of audit of payments with suppliers and contractors were specified. Conclusions. The questions about relevance applications of enterprise suppliers and contractors were considered. A study of typical operations with suppliers and contractors using the technique of recording on practical examples was conducted.<\/em><\/p>\n

Keywords:<\/strong> The process of supply, suppliers, contractors, penalties, procurement, prepayment.<\/p>\n

JEL Classification:<\/strong> M40.<\/p>\n

References<\/strong><\/p>\n

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  1. Audit of settlements with suppliers and contractors<\/em>, available at: http:\/\/library.if.ua\/book\/78\/5603.html.<\/li>\n
  2. Koblyanska, O. I. (2007), Finansovyj oblik<\/em> [Financial Accounting: Textbook], 2nd ed, Znannia, Kyiv, Ukraine.<\/li>\n
  3. Bezkorovaina, L. V. (2016), Features of accounting of receivables and payables in domestic and foreign practice, Efektyvna ekonomika<\/em>, [Online], available at: http:\/\/www.m.nayka.com.ua\/?op=1&j=efektyvna-ekonomika&s=eng&z=5310 (Accessed 10 June 2017).<\/li>\n
  4. The Verkhovna Rada of Ukraine (2003), Economic Code of Ukraine, available at: http:\/\/zakon2.rada.gov.ua\/laws\/show\/436-15.<\/li>\n
  5. The Verkhovna Rada of Ukraine (2003), Civil Code of Ukraine, available at: http:\/\/zakon3.rada.gov.ua\/laws\/show\/435-15.<\/li>\n
  6. Ministry of Finance of Ukraine (2013), General requirements for financial statements: National Accounting Standard 1, available at: http:\/\/zakon5.rada.gov.ua\/laws\/show\/z0336-13.<\/li>\n
  7. Financial instruments – recognition and measurement: International Financial Reporting Standard (IAS) 39, available at: http:\/\/zakon3.rada.gov.ua\/laws\/show\/929_015.<\/li>\n
  8. Provisions, Contingent Liabilities and Contingent Assets International Financial Reporting Standard (IAS) 37, available at: http:\/\/zakon3.rada.gov.ua\/laws\/show\/929_051.<\/li>\n
  9. Financial instruments – disclosure and presentation of information: International Financial Reporting Standard (IAS) 32, available at: http:\/\/zakon2.rada.gov.ua\/laws\/show\/929_029.<\/li>\n
  10. Ministry of Finance of Ukraine (2000), Obligations: Regulation (standard) of accounting 11, available at: http:\/\/zakon2.rada.gov.ua\/laws\/show\/z0085-00.<\/li>\n
  11. Ministry of Finance of Ukraine (2000), Methodical recommendations on the application of accounting registers, available at: http:\/\/www.uazakon.com\/big\/text574\/pg1.htm.<\/li>\n
  12. Lecture 7. Audit of liabilities of the enterprise, available at: http:\/\/studopedia.com.ua\/1_33021_audit-rozrahunkiv-z-postachalnikami-i-pididadjami.html.<\/li>\n<\/ol>\n

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    [vc_row][vc_column][vc_column_text]UDC 657 Koblyanska Olena., Associate Professor of Accounting and Auditing of Institute of Technology and Business Banking Higher Education Institution Banking University, PhD in Economics, Kyiv, Ukraine Koblyanska Galina., Assistant of Department of Accounting and Auditing Taras Shevcenko National University of Kyiv, PhD in Economics, Kyiv, Ukraine Hrebenchuk Zhanna, Master of Accounting and Audit Department
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