Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The economic nature, relevant risks and classification of accounts payable as the subject of accounting
Available online: 20 August 2010 Subject Heading: Financial analysis JEL Classification:
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 |
ISSN 2311-8725 (Online)
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