A Method of Estimation of Reserve of Doubtful Debts is in a Balance Sheet

Slyunina Tatyana L. and Glushach Yuliya S. ()
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Slyunina Tatyana L.: V. N. Karazin Kharkiv National University
Glushach Yuliya S.: V. N. Karazin Kharkiv National University

Business Inform, 2012, issue 10, 194_198

Abstract: The article investigates the problems of the assessment of the accounts receivables in the balance sheet of the company, examines various methods of of indefinite debt formation, idetifies their drawbacks and advantages.

Keywords: account receivable; debtors; calculation; reserve of indefinite debts; bad debt (search for similar items in EconPapers)
Date: 2012
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