Abstract
Receivables and payables always arise in the operation of the business. Enterprises are obliged not only to pay for liabilities to suppliers but also to collect debts from customers in order to avoid the situation of occupied capital for too long or inability to collect receivables. Receivables and Payables Accounting contributes to track, record receivables and liabilities of the business, ensuring revenue and expenditure in the period. Receivables and Payables Accounting directly affects the results of production and business activities and reputation of the business, contributing significantly to the survival and development of each enterprise. Therefore, those who do the accounting work need to study and apply the correct, complete and flexible provisions on receivables and payables accounting in accounting standards and current corporate accounting principles in order to promote the efficiency of the receivables and payables accounting work of the business.
Keywords: Receivable and Payable Accounting, Vietnamese Accounting Standard (VAS), policies for enterprise accounting, receivables, payables.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
