Belokoz O. Account and audit of debtor and creditor debt of point-of-sale enterprises

In dissertation it is investigational and essence of debtor and creditor debt is specified taking into account the practical queries of record-keeping, classification and going near the estimation of debtor and creditor debt as object of record-keeping and audit. Research is devoted development scientifically of methodical and organizationally practical suggestions from the improvement of account and audit of debtor and creditor debts in control system by an enterprise. Classification signs are offered, update of interpretations, adding to operating Card of accounts of record-keeping and structure of asset of balance. The leadthrough of audit of calculations with debtors and creditors is offered with the use of the renewed method which will enable to promote the level of the informative providing of administrative decisions in relation to a debtor and creditor debt, and also will confirm information of record-keeping