Slyvka Y. Accounting for and analysis of the transactions on settlements with buyers and customers

The theoretical, organizational and methodic statements of accounting for and analysis of the transactions on settlements with buyers and customers have been disclosed in the dissertation thesis. The essence and different meanings of the concept "sales" have been researched. The place of settlements with buyers and customers in the capital turnover through the specification of the stages of the selling process has been determined. The essence of the concept "discount" has been analyzed, the classification of discounts for accounting purposes has been offered as well as the methodic approach towards the accounting for discounts has been improved. Suggestions concerning the organizational and methodic aspects of accounting for the transactions on settlements with buyers and customers in the context of selling products (goods, services) and order execution have been given. The theoretical statements of analysis of settlements with buyers and customers in the context of specifying objectives, objects and stages of analysis have been grounded. The algorithm of choosing the direction of analysis of company's social responsibility has been worked out.