Understand debt of the organizations, workers and natural persons of this organization as receivables (debt of buyers for the bought production, accountable persons for the sums of money which are given out to them on receipt, etc.). The organizations and persons who are debtors of this organization, are called as debtors.
Now much attention is paid to calculations with suppliers and contractors. It is caused by that constantly made circulation of economic means causes continuous renewal of diverse calculations. One of the most widespread types of calculations just are also calculations with suppliers and contractors for raw materials, materials, goods and other material values.
The complex of tasks of the accounting of calculations with suppliers and contractors, provides information processing on considerable group of balance accounts, the account on separate of them has the features in forms of submission of primary information, ways of processing and a form of the proceeding information massifs.
Neotfakturovanny deliveries are deliveries of material values on which there are no documents. Thus the reception statement on the goods which arrived without account of the supplier is drawn up. According to the reception act on the conditional cost of material values the following accounting record is made:
Quality is understood as probability of receiving this debt in the full sum. An indicator of probability is the term of formation of debt, and also specific weight of arrears. Experience shows that the more receivables term, the is lower probability of its receiving.
At linearly - a position way of the account, control of completeness and timeliness of calculations is conducted on each made operation. In this case the model of data input provides such requisite as a code of an analytical sign of the corresponding account. If data input from the commodity account is made, number of the payment document according to which payment, respectively was paid or received for the received or realized material values acts as an analytical sign.