ACCOUNTS RECEIVABLE MANAGEMENT: DESCROPTION AND SAMPLING TECHNIQUE
Öz
The accounts receivable term represents the funds that a company had not yet collected for the services/products that were already provided purchasing party. Such kind of services are sold on credit and the fund collection is the task that should be properly realised, i.e. the management of accounts receivable should be accomplished. Usually companies negotiate all conditions of the payment processes and conduct them in the mutual contracts as per which the accounts receivable management is realised. However, the accounts receivable management itself may not be considered as a simple fund collection and it covers a much complex line of processes. Each company has to make a certain collection plan that depends on number of factors and considers various techniques that help the company make the correct decisions and actions for achievement of targets. Certain part of such decision-making falls on different company departments that are not directly connected to a counting, such as marketing and sales departments, which gives additional value to their performance as well.
Anahtar Kelimeler
Kaynakça
- [1] Abbasov Q. (2010). Accounting principles: 3rd edition. Sherq-Qerb Publications, Baku, Azerbaijan. (p.13-29)
- [2] Atashov, B. and Novruzov N. (2009). Company accounting management: 3rd edition. Sherq-Qerb Publications, Baku, Azerbaijan. (p.20-31)
- [3] Best, N., Nutting, J., Stiff, P. and Astranti (2014). C02 Financial Accounting Fundamentals: Control Accounts, CIMA. Pearson Education, London, UK. (pg.100-112)
- [4] Cabrera, E.B. (2007). Management Accounting: Concepts and Applications. Wiley Publications, Washington, USA. (pg.15-30)
- [5] Chekijian, J. (2015). Accounts Receivable Factoring Guide: Definition, Best Companies, Cost Guidance. Expedite Your Business Cash Flows Today. Smashwords Edition, Washington, USA. (pg.45-90)
- [6] Collins, B. and McKeith, J. (2009). Financial Accounting and Reporting: 2nd edition. Pearson Education, London, UK. (pg.40-75)
- [7] Edmonds, T., Edmonds, C., McNair, F. and Olds, P. (2012). Fundamental Financial Accounting Concepts: 9th Edition. Pearson Education, London, UK. (pg.90-103)
- [8] Fraser, L.M. and Ormiston, A. (2010). Understanding Financial Statements: 9th Edition. Pearson Education, London, UK. (pg.55-102)
Ayrıntılar
Birincil Dil
İngilizce
Konular
-
Bölüm
Araştırma Makalesi
Yazarlar
Arzu Tahırlı
*
Bu kişi benim
İstanbul Aydın Üniversitesi
Türkiye
Yayımlanma Tarihi
1 Nisan 2017
Gönderilme Tarihi
9 Şubat 2017
Kabul Tarihi
25 Mart 2017
Yayımlandığı Sayı
Yıl 2017 Cilt: 9 Sayı: 2
