2.2 Accounting for current assets : Accounts receivable and other receivables

Before the advent of computer technology the basic form of accounting in the USSR was zhurnalono - an order based on the use of journals orderovi statements as a subsidiary accounting records in Kazakhstan until 2002 it was used . Currently, financial and tax accounting in the LLP «Sutory Project» conducted with the help of special programs .

Accounts receivable - is the amount of debt the company debtors to a certain date .

Under the debtors should understand the legal and natural persons who, because of past events company owed ​​a certain amount of cash, cash equivalents or other assets .

Accounting received the advance payment under the supply of goods is carried out on the passive account 3510 "Short-term advances received ." Payment for goods regulars usually done on credit.

Receivables for compensation of material damage occurs when a shortage of inventory . The basis for their decision to foreclosure is the head of the subject or the court. Decision of the head must be supported by a written consent of the offender . Sum shortage levied at market prices , taking into account the VAT stoimost.vydachi cash accountability in the organization of trade, usually associated with the acquisition of stationery or household supplies.

Accountable entities - are individuals who have been granted cash , as well as other values ​​, with the duty of reporting on their use of the organization issued a report cash for household operating expenses , on terms defined business leaders . Cash payment on account is made at a specific report usloviipolnogo accountable person previously granted him an advance . Transmission report issued under the cash one person to another is prohibited. As you can see , this item contains all the basic rules for the issuance , expenditure and reporting imprest . Order of cash operatsiyne impose restrictions regarding the amounts that can issue a report on the economic and operating expenses . The size and the period for which onivydayutsya in accountability , established by the organization itself , by order of the head .

Cash issued under report nahozyaystvennye needs, including acquisition .

Allowance for doubtful receivables IFRS requires assess debts and according to the probability of their recovery , ie must take into account the factors affecting the market value of the receivables , subject to termination of obligations :

payment in cash , securities emission trading, offset these obligations.

settlement dates specified in the contract ,

availability of security corresponding obligation

financial condition of the organization - the debtor.

Short-term receivables are accountable to the organization faces , as well as buyers . Accountable Any person takes responsibility for their resulting accountable summui be very responsible attitude to work. With the money earned in the accountability , the employee must submit a report with supporting documents within three days .