Economic sciences

Alimova D. Zh. teacher

Kuznetsov A. B., student

Kostanaysky state university of a name of A. Baytursynov, Kazakhstan

Bases of the analysis of internal receivables of the organization

The analysis of internal receivables is aimed at development of actions for account improvement with reporting persons at the enterprise.

Tasks of the analysis of internal receivables:

- control of compliance to provisions of regulations of an order, sizes and conditions of delivery of the sums subreport;

- identification of the facts of violation of an order of delivery of the accountable sums, violations of an order of maintaining the synthetic accounting of internal receivables;

- development of actions for elimination of shortcomings of the account and the reporting under calculations with reporting persons.

Object of the analysis - data of the analytical account on the account "Receivables of workers" where all information on calculations with employees of the organization for the sums which have been given out by it on receipt on economic and operational and travel expenses gathers.

In the course of the analysis of the accounting of internal receivables it is necessary to consider provisions of legislative and normative documents.

The analysis of calculations with reporting persons has to be carried out monthly.

In the course of the analysis of the accounting of internal receivables the method of group, comparison, relative sizes is used.

When carrying out the analysis are used:

- local regulations (orders (order) on the direction of the worker (workers) in business trip;

- traveling certificates;

- office tasks for the direction in business trip and reports on its performance;

- the documents confirming made expenses (cash and cash-memos, consignment notes, accounts, purchase acts, tickets, accounts of hotels, etc.);

- expense reports;

- orders on the enterprise about the approval of the list of persons to whom receiving cash from cash desk is authorized;

- estimates of expense accounts and orders on their statement;

- turnovers of account 1250 "Receivables of workers";

- the analytical account on account 1250 "Receivables of workers";

- balance sheet (form No. 1)

A continuous inspection of expense reports and the documents enclosed to them is carried out, entries in accumulative sheets and data of the expense reports approved by managers of the credits are analyzed. It becomes clear to whom advance payments are issued.

Sometimes the accounts department allows the hidden advancing of workers and employees for personal needs under the guise of advance payments on household and travel expenses. Therefore in the analysis is defined: whether there are traveling certificates, their term and correctness of calculation of sums of money, reliability of the documents enclosed to expense reports.

In the analysis it is necessary to pay attention to the next moments:

- whether the circle of people by which the right is provided, to receive money on receipt is defined by the director;

- whether advance payments over the established sizes are issued to reporting persons;

- whether receive money on receipt the faces which haven't reported on earlier received sums;

- whether payment through reporting persons of expenses who could be paid directly from enterprise cash desk is allowed;

- whether there is on advance accounts a mark of the head about expediency of the made expenses;

- whether expenses from the accountable sums are in due time reflected in the account.

According to the current legislation shortage of material values within norms of natural losses is written off for costs of production, and over norms of natural losses, and also loss from damage of values, the marriage allowed by production belong on perpetrators.

It should be noted that shortage within natural losses can be written off for production expenses only in case of its identification when carrying out inventory and by drawing up the commission act on the write-off, approved as the head.

Whether further it is necessary to analyse completely are carried on sum perpetrators on shortages, wastes and plunders, whether results of inventory of money and the tovaromaterialnykh of values are correctly issued and output to production expenses when perpetrators aren't established.

In the analysis of other receivables it is important to check: existence of debt of employees of the enterprise for using stock; the material values released without advance payment, not handed over overalls, etc.

The analysis of internal receivables is carried out by accounting, auditor service, finance or economical department.

Results of the analysis are used by accounting service of the enterprise, the enterprise management.

Thus, the analysis of internal receivables is an important element in an enterprise management system, effective means of identification of reserves, and also a basis of development of scientifically reasonable plans and administrative decisions.

Literature:

1 . Savitskaya G. V. Ekonomichesky analysis: studies. / G. V. Savitskaya. – 12th prod. испр. and additional – M.: New edition, 2006.

2 . Dyusembayev K.Sh. Analysis of a financial position of the enterprise. Alma-Ata, Economy, 2006.

3 . Yefimova O. V., Melnik M. V. Analysis of financial statements: Manual, 3rd edition, M., Omega-L, 2007.