PRIORITIES FOR DEVELOPMENT THE DEBTOR SYSTEM OF ACCOUNTING IN THE BUSINESS PARTNERSHIP OF ENTERPRISES

Abstract

The authors carried out a study of the debtor system of accounting at Ukrainian enterprises. It is proposed to improve the methodical approach to the debtor’s accounting as an instrument for improvement the financial condition of the enterprise. Authors present the ways of improving the organization of debtors’ accounting, the solution to the problem of reliable assessment of debtors’ liabilities, the formation and accounting of the reserve of doubtful debts and prospects of reflection the debtors’ liabilities in accounting.