Accounting of settlements with customers: systematization of views and prospects of researches

The article examines the scientific and periodical literature on the issue of accounting for settlements with customers over the past twenty years. Analyzes the essence of the concept of "payments", given the characteristics of them essence, describes forms of manifestation and the forms of calculations with clients on various aspects: economic, accounting, tax, banking and legal. In the payment system, the forms of payment settlement with customers are detailed according to the different aspects. Determined that the manifestation form of the economic aspect of payments with buyers is the profit from the sale of goods and the expense from doubtful accounts, of the accounting aspects - sales revenue and receivables, of the tax aspects - tax credits and income tax, of the banking aspects - credits and bank guarantees, of the legal aspects - sales contract and agency agreements. Various approaches to the problems of recent publications on the subject of settlements with customers and identify the issues that are widely studied and partially. Conducted in-depth researching of practice and scientific analysis of publications, as result are systematizing the views of scientists and practitioners on the accounting of calculations with customers. The reviewed scientific and practical publications are distributed according to the industry focus of the research into three groups: wholesale, retail, other industries. According to the areas of study, publications are also systematized into three groups: accounts receivable, settlements with customers, loyalty systems. Recommendations for improving accounting of settlements with customers, set out in the studied sources are classified in seven areas, including: classification, accounting assessment, documenting and reflection in financial statements, the display in the accounts, turnover indicators and their analysis, implementation of information technology and Internet technology and taxation. On the basis of the research was determined the problematic issues of accounting for settlements with customers in trade, defined five areas that require further research