Tag: обязательства

The essence of ways of enforcement of obligations to minimize risks of creditors

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and . The essence of ways of enforcement of obligations to minimize risks of creditors//Science online: International Scientific e-zine - 2021. - №11. - https://nauka-online.com/en/publications/jurisprudence/2021/11/34-2/

Annotation: The issue of the state of studying obligations and methods of ensuring the fulfillment of obligations is a topical topic of today. Civil law is developing and improving, containing the main provisions on this issue. Many scholars investigate the main provisions and essence of the doctrine of obligations, namely: the grounds for the occurrence and termination, fulfillment of obligations and ways to ensure the fulfillment of obligations, compensation for damage, etc. The rise of the market economy, or a significant increase in the total number of transactions made by individuals and legal entities, the immediate need to improve the system that regulates their implementation and to increase the protection of the interests of participants in relations, raised this topic at the present stage of ensuring the proper fulfillment of obligations. Therefore, this topic should be investigated and modern legislation should be improved.

Ways of perfection of account of settling are with suppliers and contractors

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. Ways of perfection of account of settling are with suppliers and contractors//Science online: International Scientific e-zine - 2020. - №12. - https://nauka-online.com/en/publications/economy/2020/12/shlyahi-vdoskonalennya-obliku-rozrahunkiv-z-postachalnikami-ta-pidryadnikami/

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.

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