Such division is important in the analysis of liquidity which main goal is detection of ability of the enterprise to extinguish the obligations. One of the main tools of the analysis of liquidity is calculation of a number of coefficients of liquidity: absolute, fast, the general (covering coefficient).
In the analysis of other receivables it must be kept in mind that the sums relating to it are considered on various articles of balance. Analyzing other receivables, it is necessary to consider those sums which belong to debt behind accountable persons on given out to them monetary by means. In the analysis the prescription of advance payment is considered, cases of a long gap in time between receiving advance payment and their expenditure come to light. As normal it is possible to consider debt on which did not expire the term of submission of reports on an expenditure of means yet.
The accountant not to allow arrears has to carry out a certain work: to send letters, to hold telephone negotiations, personal visits, sale of debt to the special organizations, to check reality of the sum of receivables.
In the analysis of the reasons of financial difficulties it is recommended to consider in details the factors which had impact on preservation of own current assets, accumulation of the excess reverse remains of inventory items and emergence of receivables.
Recoverability of receivables is defined on the basis of last experience and the current conditions. The accounting risk consists that last experience can be an inadequate measure of future loss or that the current conditions can be not completely considered. As a result losses can be essential. The analyst needs to know reality and correctness of registration and definition of probability of recoverability of receivables. It is expedient to study:
Division of receivables on long-term and short-term, is important in the analysis of assets of the enterprise and their turnover. Specific weight of current assets of the enterprise (shows the attitude of current assets to the total amount of an asset, what share of the assets the enterprise uses in a production turn. Turnover coefficients (the attitude of certain types of assets to revenue for is shown, how many times certain types of assets passed through a production turn.
The supreme body of management of society is general shareholder meeting. In intervals between general meeting of shareholders of activity of society by the supreme body of management the Board of directors is. Quantitative structure of directors – 9 people. Management of activity of society is performed at individual executive body – the CEO Shchetisheny B. B. The term of office of the CEO is determined – 5 years.
At linearly - a position way of calculations for commodity operations, obligatory requisites of data sheets are: a code (the name of the enterprise or structural division on which commodity operations calculations are made; a code of the analytical account as which the code of the commodity partner acts; a code of an analytical sign as which numbers of settlement or commodity and accompanying documents act; number of the report; number and date of the document; a code of operations, a code of the corresponding account, the sub-account; a code of the corresponding analytical account.
These data sheets do not contain a requisite. Lines in the sheet are unpacked on each made operation. The results are summed up on each economic partner, on the sub-account and the account in general. Output videograms are issued in a section of economic partners in the form of cards of the analytical account. They contain the same obligatory requisites, as data sheets.
The analysis of receivables has to show also how calculations for compensation of the material damage added by the arisen shortages and plunder of values including in the claims made on collecting through court, and also the sums awarded by court, but not collected are perfromed. In the analysis reveal, whether documents in judicial investigating authorities for compensation of damage are in due time shown.