Статьи

ANALYSIS OF ACCOUNT RECEIVABLE AND ACCOUNT PAYABLE AT THE ENTERPRISE (BASED ON MATERIALS OF PJSC “LVIV CONFECTIONERY “SWITOCH”)

Z. M. Skybinska
National University “Lviv Polytechnic”, Lviv
M. O. Kovalyk
National University “Lviv Polytechnic”, Lviv
Ключові слова
analysis account receivable account payable settlements with buyers settlements with suppliers.

Abstract

The article considers economic essence and objectives of analysis of account receivable and account payable. Main methods and informational support of the analysis of settlements with buyers and suppliers are determined. The analysis of the dynamics and of account receivable and account payable of PJSC “Switoch” for 2016-2017 was revealed and the analysis of the ratio of receivables and payables.

Author Biographies

Z. M. Skybinska, National University “Lviv Polytechnic”, Lviv
Associate Profesor
M. O. Kovalyk, National University “Lviv Polytechnic”, Lviv
Bachelor

References

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Skybinska Z. M., Kindratska G., Mykytyuk N., Kulynyak J. Abstract of lectures for students of specialtу «Accounting and Auditing», full-time educatin. Lviv : Publishing of Lviv Polytechnic Univerity, 2013. 90 p.