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Accounting and Analysis of Accounts Receivable

Student: Maslikhina Anastasiya

Supervisor: Olga A. Zamotaeva

Faculty: Faculty of Economics

Educational Programme: Economics (Bachelor)

Year of Graduation: 2018

The necessity for control over accounts receivable is confirmed not only by the fact that the level of debt repayment is constantly decreasing, but also by the fact that receivables are a part of the company's revenue which is to be received but is not available. In addition, there are several factors when receivables become impossible for future collection. In such cases the writing off procedure is conducted. Such factor can lead to the negative result on the financial position of the enterprise. The purpose of this work is to consider the theoretical and practical aspects of accounting and analysis of accounts receivables. The first chapter of the diploma contains the review of the literature on the theme of accounting and analysis of receivables. Then, the theoretical basis for accounting and analysis of receivables is given. Moreover, the unified form of analysis of receivables is proposed and justified. The second chapter discloses the general characteristics of the company Coca-Cola HBC Eurasia, as well as the features of the accounts receivable accounting system are described. Futhermore, this chapter provides recommendations for accounting of accounts receivable. In the third chapter receivables of the Coca-Cola HBC Eurasia was analyzed according to the unified form proposed in the first chapter. Besides, the individual characteristics of the enterprise was taken into account and further recommendations for the enterprise were given on the basis of the analysis conducted.

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