APPROACHES FOR IMPROVING THE ACCOUNTING OF TRADE RECEIVABLES BY ENTERPRISES

Authors

Keywords
accounting, enterprises, trade receivables

Abstract
This paper deals with the accounting interpretation of trade receivables for sales made by enterprises in the course of their business. Their nature, functional role, and meaning for economic entities are described in a systematic aspect. Approaches for improving the current and periodical accounting reporting of trade receivables are suggested and supported with relevant arguments. The focus of attention is on providing up-to-date, comprehensive and detailed information on the discussed subjects of accounting, according to their individual behaviour and differentiation and classification criteria set in advance.

JEL: M41
Pages: 13

To view the full text of the article click on the relevant button below.

More titles

  • GLOBAL INDIVIDUALIZATION SUBJECTIVE DISPOSITION TRANSFORMATION

    This article investigates the issue of global development individualization brought about by 21st century transformations. It substantiates the need to resort to new approaches while analyzing the subjective disposition of the global economy and politics in the process of modern institutional system formation, accounting for global corporatization ...

  • A STUDY ON GUEST SATISFACTION WITH HOTEL SERVICES

    Maintaining high competitiveness in tourism (in particular, in the hotel business) contributes both to the long-term development and the management of regions and to the sustainable and competitive development of regional tourist destinations. This article presents issues related to the competitiveness of tourism in Bulgaria through evaluating the ...

  • THE EVOLVING CONCEPT OF REGULATION AND BUSINESS

    Regulation is an integral part of present day economic system management at national, regional, and global levels. However, its role is strongly influenced by a number of processes taking place worldwide such as integration, internationalization, regionalization and globalization. The aim of this study is to identify major trends in the ...