Organizing The Accounting Of Current Assets In Enterprises And Practical Analysis
Keywords:
current assets, accounting, inventories, accounts receivableAbstract
This article examines the theoretical and practical aspects of organizing the accounting of current assets in enterprises. The composition of current assets, the principles of reflecting them in accounting records, turnover indicators, and their impact on liquidity are analyzed. Additionally, problems encountered in practice — excessive inventory accumulation, the prolongation of accounts receivable collection periods, and imbalances in cash flows — are evaluated through examples. At the conclusion of the research, recommendations for improving current asset accounting have been developed.
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