id: 36564
Title: Bank settlements of trade enterprises
Authors: Aleskerova Yu., Zhdankin V., Kucher V.
Keywords: accounting, analysis, management, cash, trade enterprises, document flow, bank accounts, legal entities and individuals
Date of publication: 2024-06-06 09:59:32
Last changes: 2024-06-06 09:59:32
Year of publication: 2024
Summary: In the course of our research, theoretical and practical recommendations regarding the organization of accounting and cash analysis at retail enterprises were substantiated. The economic content of funds, as well as the organization of accounting and analysis of funds at enterprises, were analyzed. We also analyzed the activities of retail trade enterprises. The task was formulated and the role of the accounting and cash analysis system at retail enterprises was defined. Considered the process of accounting for cash at retail trade enterprises and offered practical recommendations he the organization of accounting and analysis of cash at retail trade enterprises. In the process of carrying out trade activities, an integral attribute and component of the entire industrial and economic complex is a set of settlement operations that accelerate the circulation of working capital, ensure the implementation of economic relations and play an important role in the process of extended reproduction. The implementation of contractual relations and the fulfillment of relevant duties and obligations takes place with the help of calculations. The analysis of general and special literature shows that there is no unambiguous interpretation of the term «calculations» today. The study of settlement relations in a historical aspect and from the perspective of the positions of various authors makes it possible that get as close as possible that their economic essence and that single out specific proposals regarding the choice of optimal forms and methods of settlements with business partners, improvement of their accounting. We also substantiated the system of cash analysis at retail enterprises. It is substantiated that the proper organization of accounting and analysis of funds is an essential aspect of financial management of the enterprise. The effective organization of cash accounting helps that ensure the accuracy and reliability of financial reporting, and control helps that ensure the reliability and correctness of accounting records and technical calculations he the accounts of retail enterprises.
URI: http://socrates.vsau.org/repository/getfile.php/36564.pdf
Publication type: Статті у наукових фахових виданнях України (Copernicus та інші)
Publication: Причорноморські економічні студії. 2024. Вип. 86. С. 120-125. DOI: https://doi.org/10.32782/bses.86-19
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Published by: Адміністратор
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