| | PROBLEMS OF MODERN ECONOMICS, N 1 (73), 2020 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Atabieva E. L. Assistant Professor, Chair of Accounting and Audit, Institute of Economics and Management, V.G. Shukhov Belgorod State University of Technology, PhD (Economics) Kovaleva T. N. Assistant Professor, Chair of Accounting and Audit, Institute of Economics and Management, V.G. Shukhov Belgorod State University of Technology, PhD (Economics)
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| The article focuses on the growth of debtor and creditor indebtedness of Russian organizations, aiming at summarizing the existing measures of paying off debt through bookkeeping, as well as the search of new decisions in this sphere. In particular, the authors give a detailed treatment to the mechanism of calculations stock-taking, creation and application of reserves with regard to doubtful debts, their documentary organization and the order of their representation in bookkeeping documents. The article also describes a bookkeeping register that can be used for debt settlement with various counteragents over a long period of time. | Key words: debtor indebtedness, creditor indebtedness, calculations stock-taking, bookkeeping, reserves for doubtful debts, act of calculations coordination, disagreements protocol | Pages: 60 - 64 |
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