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Settlements with various debtors and creditors

Giteleva Elena Igorevna  (Economist The Agency Analyst, Xabarovsk city )

Payables or receivables arise when the Commission of the organization of financial and economic operations, which are connected with the movement of material resources, funds or assumption of certain liabilities. Under accounts refers to the organization's debt to other entities (organizations, entrepreneurs, workers, individuals), which is reflected in accounting as a liability of the organization. Receivables represent amounts due from other persons (organizations, entrepreneurs, workers, physical persons) of the organization, as reflected in the accounting expressed as the property of the organization, i.e. the right to receive a certain amount of money (goods, services and the like) with the debtor (article 128 of the CC RF).

Keywords:credit, debt, debt, the deal is.
 

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Citation link:
Giteleva E. I. Settlements with various debtors and creditors // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2014. -№05-06. -С. 53-57
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