WAYS TO IMPROVE THE ACCOUNTING OF SETTLEMENT TRANSACTIONS

The purpose of the article is to consider method accounting for settlements with debtors and creditors determine directions its improvement. Methodology. theoretical methodological basis study a systematic approach practical tools settlement transactions. In process research systematization obtained results, general scientific special methods were used: abstract-theoretical, historical, dialectical, induction deduction, analysis synthesis, formalization comparison. Results. It has been proven that quality organization important today, as it contributes information, transparency reliability data on transactions creditors, also provides minimum guarantees reality, completeness legality given information calculations users financial statements. Timeliness payments both debtor creditor, provision depends large extent correct day-to-day control. availability amount bad overdue debts in statements economic entities would allow internal external make effective management decisions, which extremely context European integration domestic economy. Practical implications. proposed an improvement will unite all about receivables payables, integral users, particular head enterprise, receive complete state indebtedness received goods services, provided works. analytical statement extended balance account 63 "Settlements suppliers contractors" help activities prevent errors presentation statements, personnel operational decisions. possible solve problems company's accounts payable by improving procedure applying individual elements identifying systemic connections between them. from above 66 Employee Benefits" track salary trends not only employee groups but type benefit. For rational at enterprises, suggested use table, highlight debt section each supplier according contracts, terms repayment schedule actually. This document must reflect company made during year (receipt services delivery; receipt subscription payment arrears previously delivery). Value/originality. above-mentioned possibilities contribute accounts, reduction strengthening position company.