IMPROVING THE ACCOUNTING OF ACCOUNTS RECEIVABLE AND PAYABLE OF CONSTRUCTION COMPANIES
DOI:
https://doi.org/10.47390/SPR1342V4I12Y2024N14Keywords:
customers, construction enterprises, Escrow, accounting, income and expenses, receivables, payables, profit and loss, international financial reporting standards.Abstract
This article discusses the obligations of the customer on receivables, which make the enterprise more attractive than its own funds in attracting credit resources, as well as in timely crediting financial resources to suppliers' accounts, achieving financial stability, improving performance and, as a result, increasing financial results and solvency. The basis for opening an “Escrow” account is the “Shareholder Agreement” concluded between the customer and construction enterprises. Practical recommendations have been developed to improve the organization of accounting in construction enterprises.
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