Accounting, analysis and control of settlements with counterparties at Avicena Medic LLC
Students Name: Kovalyk Romana Vasylivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2024-2025 н.р.
Language of Defence: ukrainian
Abstract: Kovalyk R.V., Yaremko I. Y. (head). Accounting, analysis and control of settlements with counterparties at LLC "Avicena Medik". Master’s qualification work. - National University "Lviv Polytechnic", Lviv, 2024. Extended abstract. The master’s qualification work is devoted to the study of accounting, analysis and control of settlements with counterparties on the example of LLC "Avicena Medik". The main purpose of the work is to study and improve the processes of accounting for settlements with counterparties to ensure effective management of financial relations at the enterprise. The work provides a theoretical overview of the basics of accounting for settlements with counterparties, including the basic principles, methods of analysis and control that regulate these processes. In addition, a study of existing methods of classifying counterparties, accounting, as well as basic financial transactions, such as concluding contracts, supplying goods and services, obtaining loans and other related operations, was carried out. Based on the analysis, recommendations are proposed for improving the accounting and control processes of settlements with counterparties, which will allow optimizing the management of receivables and payables, reducing financial risks and increasing the efficiency of operations. Special attention is paid to the assessment of the accounting policy of LLC "Avicena Medic", studying its impact on the financial results and stability of the enterprise. The object of the study is accounting for settlements with counterparties at LLC "Avicena Medic". The subject of the study is the organization of the processes of concluding contracts, supplying goods and services, obtaining loans and other financial transactions in the context of accounting for settlements with counterparties at LLC "Avicena Medic". The purpose of the study is the analysis and control of accounting for settlements with counterparties and the practical improvement of these processes using the example of LLC "Avicena Medic". 16 Keywords: accounting for settlements, settlements with counterparties, receivables, payables, accounting analysis. List of used literature sources. 1. National Accounting Regulation (Standard) 1 “General Requirements for Financial Reporting”. Law of Ukraine dated 07.02.2013 [Electronic resource]. – Access mode: http://zakon3.rada.gov.ua/laws/show/996-14 2. Basyuk A.P. Improvement of analytical accounting of settlements with counterparties in the conditions of its automation / A. Basyuk [Electronic resource]. – Access mode: http://www.rusnauka.com/32_PRNT_2013/Economics. 3. Melekhov M. V. Development of accounting of settlements with counterparties in the conditions of globalization / M. V. Melekhov // Economic Review. 2017. No. 7. P. 77-82. 4. Petriv O. M. Audit and accounting of the debt of the enterprise / O. M. Petriv // Scientific Bulletin: Accounting and Finance. 2020. No. 2. P. 44-51. 5. Shiryaeva L., Boyko M., Bazutko O. Methodological approach to conducting financial monitoring of counterparties in the system of financial and economic security of the enterprise. Economy and Society. 2022. No. 42. [Electronic resource]. – Access mode: https://doi.org/10.32782/2524-0072/2022-42-50