Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

2(188) - 2014 January

Specifics of assessment of debit and credit or debts of the enterprise

Vol. 7, Iss. 2, JANUARY 2014

Available online: 23 January 2014

Subject Heading: Financial management

JEL Classification:

Valinurov T.R. PhD in Economic Sciences, Associate Professor of the Department of Finance and Credit, the Ivanovo State University of Chemistry and Technology
valinurovtr@mail.ru

Trofimova T.V. Master's Degree Student, the Department of Finance and Credit, the Ivanovo State University of Chemistry and Technology
trofimk@list.ru

Debit and creditor debts are part of the monetary relations of the enterprise, their size influences formation of market cost of business. The article reveals specific features of an assessment of debit and creditor debts are revealed, problems which the appraiser faces when carrying out this type of estimated research are listed and ways their solutions. The authors give recommendations on carrying out the analysis of a condition of debts and conclude on need and the importance of an assessment of debts at a business assessment.

Keywords: assessment, business, receivables, accounts payable

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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