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Optimization of Accounting and Control in Settlements With Accountable Persons at an Enterprise

Author

Listed:
  • Olga N. Kuznetsova

    (Ivan Petrovsky Bryansk State University, Bryansk 241036, Russia)

Abstract

The author of the article analyzes methodical and practical aspects of accounting in settlements with accountable persons. Information is based on normative legal acts and results of survey inspections of the Russian enterprises. The author defines the key problems in accounting in settlements with accountable persons and suggests possible ways of their elimination. In addition, the author recommends to introduce regulations and to keep effective control and auditing events within the system of internal organization control. The basis of checks is an identification of unsettled debts of accountable persons and assistance in competent local regulations development in the field of data structure of settlement operations. The author pays special attention to interpretation of innovations in standard and legal regulation of accounting in settlements with accountable persons, whose wrong understanding can lead to claim emergence from taxing authorities. The result of the research is the author’s model of optimization of accounting and control in settlements with accountable persons at an enterprise.

Suggested Citation

  • Olga N. Kuznetsova, 2018. "Optimization of Accounting and Control in Settlements With Accountable Persons at an Enterprise," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 120-128, April.
    • Handle: RePEc:fru:finjrn:180210:p:120-128
    DOI: 10.31107/2075-1990-2018-2-120-128
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    More about this item

    Keywords

    accounting; workers’ remunerations; receivables; control; optimization; accountable persons; unsettled debt;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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