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BUSINESS INFORM №11-2017

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

47

Section: Accounting and Auditing
UDC 657.633
Akimova N. S., Toporkova O. V.
The Information Support of the Internal Control of Receivables and Accounts Payable (p. 312 - 317)

The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.
Keywords: internal control, auditing, calculations, receivables, accounts payable, operational reporting.
Fig.: 2. Bibl.: 8.

Akimova Nataliya S. – Candidate of Sciences (Economics), Professor, Professor, Department of Accounting, Audit and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Toporkova Olena V. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting, Audit and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 16

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Reference to this article:
Akimova, Nataliya S., and Toporkova, Olena V. (2017) “The Information Support of the Internal Control of Receivables and Accounts Payable.” Business Inform 11:312–317.


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