Analysis of account receivable and account payable state of business entity

Lyudmyla Volodymyrivna Kruchak


Abstract


In the article the essence of concepts “account receivable” and “account payable” is considered. The dynamics, composition and structure of account receivable are investigated. The reasons and the terms of creation of account receivable are defined. The comparative analysis of account receivable and account payable in the enterprise is carried out.


Keywords


account receivable; account payable; financial position; production situation; entity; insolvency

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References


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