Fedorchenko O. Accounting and analysis of calculations with debtors (on the example of textile enterprises of light industry)

A system of accounting and analysis of calculations with debtors. A scientific grounding of theoretical principles and methodical positions concerning an accounting and analysis of calculations with debtors. Methods: mathematical and statistical, comparative, analysis and synthesis, induction and deduction. Recommendations, directed on the improvement of accounting and analysis tools of calculations with debtors on the textile enterprises of light industry of Ukraine, are worked out. Recommendations for a reserve of doubtful debts creation for a long-term commodity account receivable and also method of qualitative analysis of calculations with debtors which is based on ABS- and XYZ-systems are developed. Classification of account receivable and procedures of its estimation are improved taking into account the future cost of the proper money flows. Implemented a provision concerning the improvement of accounting and analysis. Textile enterprises of light industry of Ukraine, educational process.