Confession and estimation of account receivable

Abstract

Effective control system is needed an account receivable for strength­ ening of the financial state of organization, that, in turn, must assist the height of volume of sales, profit and increase of competitiveness. Realiza­ tion of these tasks is possible only at presence of to the complete, reliable estimation and timely confession in the financial reporting of account re­ ceivable. In the article the order of confession of account receivable, order of estimation of net cost of accounts receivables and reflection of them, is examined on the accounts of record-keeping. Similarly in the article con­ sidered order of reflection on the accounts of record-keeping of discount from a price and from sales, return of the sold commodities and order of processing of primary documents.