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Оrganization of calculation accounts with debtors and creditors in budget institutions and ways of their improvement

In the article the methodical and practical problems of the accounting of payments with debtors and creditors in budget institutions are considered. The state of the organization of the primary, analytical and synthetic accounting of transactions in relation to settlements with debtors and creditors was investigated. Some problems with organizing and accounting of payments are revealed. The ways of improving the organization and accounting of settlements with debtors and creditors in budgetary institutions are offered.
A prerequisite for the effective management of assets of a budgetary institution is the reliability of the presentation of receivables in accounting for each debtor and its debt obligation separately, and in the financial statements (balance sheet) is consolidated as the sum of all property claims of the enterprise to other persons.
Also, current accounts receivable should be included in the balance sheet at net realizable value, and therefore it is necessary to provide a mechanism for creating a reserve of doubtful debts.
In order for the current receivables not to become overdue or long-term, the author considers it necessary to detail analytical accounting. Thus, in accounting it is expedient to group accounts receivable by: origin (goods, works, services); the term of arrears (monthly, quarterly, semi-annually).
Consequently, public institutions working in market conditions and carrying out production and financial activities are not insured against the risk of non-payment of receivables. Also, current accounts receivable should be included in the balance sheet at net realizable value, and therefore it is necessary to provide a mechanism for creating a reserve of doubtful debts. The amount of such a provision will reduce the original cost of current receivables and thus reflect the carrying amount of the receivable, which is called "net realizable value". Based on this, it would be advisable to introduce an active synthetic account "Reserve of doubtful debts".
The loan "doubtful debt reserve" will show the creation of a reserve of doubtful debts in correspondence with the accounts of expense accounting, by debit – the write-off of doubtful debts in correspondence with accounts receivable accounts or reduction of accrued reserves in correspondence with the account of income.
Improvement of cashless settlements is the introduction of a transaction for the payment of goods, services, and other payments through the Internet with the use of electronic payment facilities.
To organize timely settlements with debtors and creditors, it is necessary to introduce modern information technologies.
Nowadays Internet-banking is becoming one of the types of remote banking services, which means access to accounts and account operations is provided at any time and from any computer over the Internet. This type of calculation would be expedient for budget institutions, adapting it to the terms of service of the Treasury. At the same time, the budget institution saves time on the trip to the bank and the lack of queues.
In the computerization of accounting in budgetary institutions, to analytical accounts of subaccounting accounts with counterparties, it is necessary to open the parameters that would characterize the time of occurrence and delay.
Separate accounts are already practicing the exchange of electronic documents. With the help of computer and information technologies, a budgetary institution will be able to exchange contracts, invoices, certificates, send tax invoices. After all, electronic document circulation not only provides instant messaging, but also has all the properties of a paper document.
The scientific novelty consists in strengthening the theoretical substantiation and development of methodical approaches and proposals for improving the implementation of settlements in budgetary institutions.
Key words: government agencies, public sector accounting plans, prepayment, receivables, payables, bad debts, counteragents, contracts, debt assessment, maturity, reserve of doubtful debts, documentation.
Stadnik L.


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2018
ECONOMICS AND MANAGEMENT APC №1 2018