А.К. Курмангалиева к.э.н.,

Костанайский государственный университет им. А Байтурсынова

Казахстан

ECONOMIC CONTENT OF SETTLEMENTS BETWEEN ENTERPRISES

At the present time we meet with the calculations in everyday life, buying products in stores, internet sites, in the bazaars. In the old commodity-money relations, or calculations made by exchange transactions and from century to century they improved, changed. In modern XXI century calculations are for us a single value, as a consequence, we often reflect what we expect settlements in the future and that they represent themselves.

Dictionary defines as accountant calculations called commodity-money relations, which arise as with individuals and legal entities and also within the cooperative.

Calculations are - cash transactions that occur between firms as trademark and subsistence operations. Commodity transactions are: purchase - sale of raw materials, works, services and other.

By subsistence operations include communications that occur in the calculations with the institutions research type, etc.

The following are different types of calculations as:

1. Prepayment - gives the supplier to the recipient of funds to the payer tangible dominance. Prepayment gives him a guarantee of receipt of payment from the payer before goods are shipped.

2. Payment after shipment of the product - make partners of persuasion - the provider and the payer, more or less equal manner the direct adoption of the documents confirming the transfer.

Calculated relationship representation is closely related to the supply and contract.

Delivery, is a contract concluded between firms, claiming their relationship that are associated with product sales.

Contract is considered to be a contract in which the contractor provides for the obligation to fulfill its riskiness set to work with the customer from the customer's materials, or their, and the customer commits for acceptance and payment for the execution of the work.

Creditors whose debt was the result of buying them various wealth called suppliers. Suppliers and contractors are organizations that supply raw materials, various products that provide various types of services (for example, releasing water or steam), and perform a variety of work (for example, repair of plant and equipment or repairs, etc.).

Payments to suppliers and contractors made after shipped material goods, services rendered, or performed works with them in parallel with the consent of the organization or on its behalf.

Suppliers - are organizations, businesses that provide other businesses inventory items, produce for them the necessary work and services. Payments to suppliers are maintained in the account «payments to suppliers and contractors». Taking into account this account payments for goods and materials received, services, work, where the settlement documents were not received from suppliers; payment for surplus goods which have been identified during the acceptance, TMC in transit; settlements for construction (capital), which were carried out by contractors.

Explanatory dictionary accountant has another explanation suppliers and contractors explanation (see Figure 1).

Figure 1. Definition of suppliers and contractors.

3310 held on account of all the operations that are associated with the payment for the acquisition of goods and materials, services consumed or accepted work, unconditioned by time, when he was presented with a bill.

Cashless payments are the primary method of calculation between partnerships, institutions and enterprises. They are made without involving cash. Funds are debited from the payer's account, thus credited to the account of the seller.

Cashless payments nowadays economic nature are divided into two types:

1. Cashless payments on commodity transactions;

2. Cash payments to financial liabilities.

Non-cash payments based on the location of suppliers, buyers are divided into: odnogorodnie and nonresident.

Odnogorodnimi (local) are settlements between suppliers and buyers in the same city or region.

Nonresident are transactions between suppliers, customers who are located in different cities, districts, villages.

Doing all of the above analysis, we can see that the suppliers and contractors is a company who supply materials, raw materials and other goods and materials, and which have different types of services (eg, electricity supply, gas or water) and operating various types of work (for example, repair of fixed assets ,maintenance).

Receipt of products from suppliers, as well as the execution of works and services carried out by the contracting organization findings on the supply of products, the provision of services between different, performers and customers.
Can be drawn letters of guarantee, the contract for the supply of products and also services. According to these documents, one party undertakes to deliver products that perform a variety of services , and the other party agrees to accept products or services and pay for them.