ANALYSIS OF ACCOUNT RECEIVABLE AND ACCOUNT PAYABLE AT THE ENTERPRISE (BASED ON MATERIALS OF PJSC “LVIV CONFECTIONERY “SWITOCH”)
Keywords:
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.References
Accounts Receivable. Investing Answers. URL: http://www.investinganswers.com/financial-dictionary/financial-statement analysis/accounts-receivable-37 (Last accessed: 7 August 2013).
Current Assets. Investing Answers. URL: http://www.investinganswers.com/financialdictionary/
financial-statement analysis/current-assets-108 (Last accessed: 7
August 2013).
E. V. Mnych Financial analysis : Textbook. Kyiv. NTEU, 2014.
Current Assets. Investing Answers. URL: http://www.investinganswers.com/financial-dictionary/financial-statement-analysis/current-assets-108 (Last accessed: 7 August 2013).
Steven Blais. Business Analysis: Best Practices for Success (IIL/Wiley Series in Business Analysis). 2012. 403 p.
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.
