Definition and classification of accounts receivable and accounts payable. method of analysis of business activity of the enterprise

Abstract

In the process of economic activity, enterprises have contractual relations with various legal entities and individuals. Used for this non-cash payments make actual the existence of accounts receivable and payable, as the sale fact does not always coincide with the date of payment. The aim of this work is the debts definition and composition, the calculation of business activity indicators and suggestion debts management methods. For this research was applied a coefficient analysis. GEL:G32