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Economic Analysis: Theory and Practice
 

The economic nature, relevant risks and classification of accounts payable as the subject of accounting

Vol. 9, Iss. 26, AUGUST 2010

Available online: 20 August 2010

Subject Heading: Financial analysis

JEL Classification: 

Kupriushina O.M. associate professor of the Chair of Economic analysis and audit, Voronezh state university
olgak@umc.vsu.ru

Fomenko O.M. post-graduate student of the Chair of Economic analysis and audit, Voronezh state university
fomson@gmail.com

Absolute economic self-dependence of entities in choosing market outlets for products, suppliers and subcontractors, in search of sources of funding requires paying particular attention to settlements with various business partners. Under these conditions maintenance of the financial health of an entity, which is, as a rule, developing in a hostile competitive setting, at a reasonable level depends on timely receipt of funds from the buyers and the possibility to obtain a safe grace period for current liabilities. The research of the economic nature and the essence of accounts payable enable a concerned user to take more reasonable managerial decisions.

Keywords: accounts payable, reasons for building up of accounts payable, circulating capital, financial cycle, financial instrument, classification of accounts payable

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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