Burak I. Accounting and audit settlements with business partners

Thesis is a complex research of theoretic, methodical, organizational and practical questions in accounting and audit of is of settlements with business partners of trade enterprises. The essence, the conditions of existence of settlements with business partners are determined; their author explanation is offered. Complex research of settlements in the system of trade enterprises is held. The problems of reflection settlements with business partners in accounting are exposed, the ways of their perfection are proposed. The place of settlements with business partners in the system of accounting objects is defined, the perfection of methods and organization of their reflection in accounting is offered. The organization of accounting of settlements with business partners is improved, namely the use of new subaccounts and additional sheets transcripts for settlements with business partners is proposed. Methodical bases for order of method for calculating the allowance for doubtful debts are offered. Organizational - and - methodical approaches to audit of settlements with business partners are integrated, the new phase of identification and assessment of risk areas and specific risk are defined. The formula for determining the reliability and ranked scale for analyzing the efficiency and reliability of both existing and potential contractors are proposed