+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Order accounting of reserve on doubtful debts in the agricultural organizations

Vol. 15, Iss. 46, DECEMBER 2012

Available online: 15 December 2012

Subject Heading: Account problems

JEL Classification: 

Bakulina G.N. PhD in Economics, Associate Professor of department "Accounting and Audit", the Ryazan State Agro-Technological University
bakylinagn@mail.ru

Polikarpova E.P. Graduate Student of department "Accounting and Audit", the Ryazan State Agro- Technological University
dikusar85@mail.ru

In the present work the main problems of accounting of reserves on doubtful debts in the domestic agricultural organizations are considered, the optimal variants of methodology of determination of its size are defined. For determination of need of formation in accounting of this reserve the technique, which is based on establishment of importance of expected change of solvency of the organization is offered. The recommendations on the organization of the analytical accounting of a reserve are presented.

Keywords: reserve on doubtful debts, receivables, outstanding in time debt, analytical accounting, solvency

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive