Accounting, analysis and control of settlements with counterparties at LLC “ECO-PLAST”
Students Name: Chyriak Kateryna Andriivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Chiryak K.A., Mykytyuk N.O. (head). Accounting, analysis and control of settlements with contractors LLC «EКO-PLAST». Master’s thesis. - Lviv Polytechnic «National University», Lviv 2020. Extended annotation. In the master’s qualification work the operations of settlements with counterparties, analysis and control of receivables and payables of the enterprise and the correctness of their reflection in accounting are considered. The activity of the enterprise LLC «EКO-PLAST» is considered and the characteristics, elements, laws and sources of its development are determined. The dynamics of the main economic indicators, dynamics, structure and ratio of receivables and payables are given and analyzed, the efficiency indicators of LLC «EКO-PLAST» are calculated. The calculations allow the company to identify weaknesses, identify the negative factors that caused them, and make the right management decisions to improve the efficiency of financial and economic activities. Accounting for settlements with counterparties that arise on the balance sheet of the enterprise and are reflected in the financial statements is reflected. The mechanism of control of settlements with counterparties is described. The object of research is accounting, analysis and control of settlements with counterparties. The subject of research - the organization and methods of accounting, analysis and control of settlements with contractors LLC «EКO-PLAST». The purpose of the study: generalization of theoretical, regulatory, legal, methodological and practical aspects of accounting, analysis and control of settlements with counterparties, as well as the formation of a number of proposals and recommendations for improvement in this area on the example of «EКO-PLAST». Key words: accounting, analysis, control, settlements with counterparties, receivables and payables. List of used literature sources. 1. Kindratska GI Analysis of economic activity: a textbook. / G.I. Kindratska, A.G. Zagorodniy, Yu.I. Kulinyak. - Lviv: Lviv Polytechnic Publishing House, 2019. 2. Keshelya AV Accounting and control of settlements with debtors and creditors / AV Keshelya, EF Yugas // Bulletin of the Odessa National University. Series: Economics. - 2014. 3. Regulation (standard) of accounting 10 "Accounts receivable": Order of the Ministry of Finance of Ukraine from 31.01.2000 №20. 4. Accounting Regulation (Standard) 11 “Liabilities”: Order of the Ministry of Finance of Ukraine № 20 dated 31.01.2000. 5. Lyshilenko OV Financial accounting. textbook way. / О.В. Lyshilenko - K .: Center for Educational Literature. –2014.