Tag: кредиторська заборгованість

Annotation: The main process of ensuring the operation of the enterprise is the supply, an integral part of which are the settlements with suppliers and contractors. Ways to improve the analytical and synthetic accounting of payments to suppliers and contractors are an important object of scientific research. The purpose of the article is to systematize the process of accounting settlements with suppliers and contractors to explore new approaches to improving accounting. The main normative-legal acts are systematized, which are the methodological basis of accounting for settlements with suppliers and contractors, and the objects of accounting for current liabilities in each of them are updated. The directions on improvement of the account of accounts payable with suppliers (contractors) by introduction in the document circulation of the developed analytical documents are offered and proved. The importance of maintaining an effective system of accounting for accounts payable is determined. New approaches to the improvement of accounting, the use of electronic document management of accounting settlements with suppliers are proposed.