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Improving the receivables and payables internal control management

Sungatullina L.B. Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation ( Lilia_sungat@mail.ru )

Khanova L.I. Institute of Management, Economics and Finance of Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation ( khanova.1995@mail.ru )

Journal: International Accounting, #12, 2019

Subject This article examines the methods of internal control management of the organization's main forms of indebtedness.
Objectives The article aims to explore modern technologies in the process of improving the arrangement and management of internal control of receivables and payables, as well as explore the key characteristics of this process.
Methods For the study, we used the methods of analysis and synthesis, induction and deduction, comparison, logical and system-based reasoning.
Results The article presents a methodology for assessing the integrity and fairness of counterparties, developed on the basis of special tools. For operational and high-quality control of the movement of receivables and payables, the article offers original forms of management accounting.
Conclusions and Relevance The article concludes that the improvement of the system of internal control of receivables and payables should be focused on the formation of comprehensive information on the status of settlements and obligations of the organization. Information generated through internal controls should meet the needs of all stakeholders and provide a basis for developing and making informed decisions to avoid negative consequences for the entity's economic activity. The results of the study can be applied in the practical activities of economic actors in the development of measures to organize internal control of receivables and payables.


The accounting and control system for staff remuneration: Historical perspective and current trends in the development

Sungatullina L.B. Kazan (Volga Region) Federal University, Kazan, Republic of Tatarstan, Russian Federation ( Lilia_sungat@mail.ru )

Journal: International Accounting, #3, 2017

Subject The article deals with the issues of formation and development of the accounting and control system for remuneration of staff in Russia.
Objectives The paper aims to disclose the major stages of formation of information on the remuneration of staff in the accounting system based on the determination of key provisions put forward by the accountants in various periods of development of the domestic economic system. It also aims to identify the modern trends in accounting and control of labor costs and remuneration, taking into account the historical experience, current management practices and business tasks of economic entities.
Methods I studied the works of specialists in the field of history, theory and practice of accounting and control of labor costs and remuneration. For the study, I used scientific methods of cognition, such as analysis and synthesis, comparative analysis, a systems integrated approach.
Results I summarized the historical experience of the formation of thoughts in relation to account labor costs and remuneration. I show the problems of the accounting control system in the sphere of labor, motivation and reward. I ground approaches to the further development of theoretical bases of accounting and control of staff remuneration in commercial organizations and recommend forming a holistic view of staff remuneration in the accounting and control system based on the key principles that ensure the values sustainability.
Conclusions I conclude that the further improvement of accounting and control of staff remuneration should be geared to the formation of integrated information on total compensation of employees, reflecting both financial and non-financial forms of remuneration. The information generated by the accounting system on labor cost and remuneration must meet the demands of all stakeholders: management, staff, shareholders, investors, lenders, etc., and serve as a basis for the formulation of management, financial and non-financial social reporting of the company. The results of the research can be used in the theoretical rationale and methodological development of the accounting and control system for remuneration of staff.


The international experience of the organization of the administrative account

Sungatullina R.N. PhD in Economics, associate professor, head of department «Economic Analysis and Audit», Vyatka State Agricultural Academy ( RASHIDA_NS@mail.ru )

Zagarsky V.V. Graduate student of department «Economic Analysis and Audit», Vyatka State Agricultural Academy ( veravyatka@rambler.ru )

Journal: International Accounting, #12, 2012

Questions of occurrence and development of the administrative account are very interested many scientists-theorists and experts.
      In the article various approaches to construction and the organization of the administrative account in the organization are considered. The conclusion is drawn that the administrative account should be considered, in quality concerning young new branch (system) of knowledge which unites a number of applied economic sciences, such as: planning, the organization and production management, accounting, the administrative analysis and others. The administrative account will allow to increase the information requirements of managers of the organization and to provide achievement strategic and organization tactical targets.


The facts of economic life of mineral prospects accounting: identification, classification and reconstruction

Sungatullina R.N. Vyatka State Agricultural Academy, Kirov, Russian Federation ( rashida_ns@mail.ru )

Khuzin A.R. Vyatka State Agricultural Academy, Kirov, Russian Federation ( arkhuzin@yandex.ru )

Journal: International Accounting, #2, 2015

Subject The real value of a company engaged in diamond-mining equals the value of reserves the company owns. Therefore, important decisions concerning accounting policy and information disclosure depend on the type of explored reserves. The definition of various categories of reserves is vitally important for understanding the meaning of financial reports of a diamond mining company. The subject of the research is the facts of economic life as an object of accounting for mineral prospect assets in a diamond-mining company. The international and, from 2011, the Russian accounting practice have the mineral prospect concept to express the value of reserves possessed by a company. However, the scientific literature addresses insufficiently the accounting for the facts of economic life of exploration works. In this regard, further research of the issues presented in the article seems relevant.
     Objectives The objective of the article is to study problem issues on accounting for facts of economic life of mineral prospects. To this effect, it is necessary to achieve the following tasks: to define the facts of economic life concept; to identify and classify the facts of economic life, and to single out the main stages of modelling the accounting process of mineral prospects under Russian and International Financial Reporting Standards.
     Methods To justify the main provisions of the study, we used the methods of classification, evaluation, comparison, as well as conceptual and logical methods.
     Results The result of the study is the understanding that the concept of facts of economic life is broader than the concept of facts of economic activity. We substantiated the need to use the new accounting object of mineral prospects in the exploration industry, clarified the stages of accounting process modelling, i.e. identification, reconstruction and classification of the facts of economic life with regard to accounting for mineral prospects and exploration expenditures, and identified the stages of diamond exploration enabling to optimize mineral prospects accounting.
     Conclusions and Relevance The main stages of modeling the facts of economic life accounting that we presented in the article will improve the quality and accuracy of information on mineral prospects presented in financial statements for internal and external users. The obtained results may serve as a basis for further scientific research of accounting for facts of economic life of mineral prospects and exploration expenditures. Diamond-mining companies may also apply our findings in accounting for mineral prospects.


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