Accounting and internal audit of payments with suppliers and contractors

Shendryhorenko, Maryna and Шендригоренко, Марина Трохимівна and Шендригоренко, Марина Трофимовна and Rotozieienko, Yuliia and Ротозєєнко, Юлія Вікторівна and Ротозеенко, Юлия Викторовна (2019) Accounting and internal audit of payments with suppliers and contractors. ΛΌГOΣ. Мистецтво наукової думки (8). pp. 26-30. ISSN 2617-7064

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Abstract

The article presents the main problems with organizational and methodological aspects of accounting and internal audit of settlements with suppliers and contractors at domestic enterprises and suggests ways to improve them. Theoretical and methodological basis of the research are the achievements of foreign and domestic scientists in the field of accounting and control (state, independent). Methods of grouping, comparison were used to determine the nature of accounts payable. Specification and abstraction techniques have been used to identify the key role of accounting with suppliers and contractors. The classification method is used to determine the methods for assessing liabilities in related party transactions. The induction method is used to identify problematic issues regarding the organization and methodology of accounting and auditing payments with suppliers and contractors. The authors substantiate the need for further investigation of the system of payments with suppliers and contractors. The above suggestions should help to improve the method of accounting and audit of accounts payable for goods, works, services and improvement of settlement discipline.

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