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SOFTVERSKA PODRŠKA DU PONTOVOM MODELU FLEKSIBILNOG UPRAVLJANJA PRIMJENOM RAČUNOVODSTVENE POLITIKE OTPISA POTRAŽIVANJA, SA SVRHOM ISKAZIVANJA ODGOVARAJUĆEG REZULTATA

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Author(s): Senada Kurtanović

Journal: Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu
ISSN 1840-3557

Issue: 7;
Start page: 315;
Date: 2013;
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Keywords: DuPont system of indicators | subtraction of claims | risk of collectability of claims | true and fair presentation of financial reports

ABSTRACT
We are aware of the fact that many companies maintain in the assets balance sheet the receivables that could realistically be problematic from the standpoint of their recoverability, thus showing unrealistic property. This problem generates illiquidity that exists in many companies, so their balance sheets transfer these receivables from period to period without any chance that they will realize future economic benefit. In such cases it is necessary to make value adjustment (reducing to the real value which is expected to be charged), that is, the write-off of such form of assets by reducing the amount of profit from the accounting period, which will adversely affect the financial position of the company. The aim of this paper is to show, by use of this opportunity, a realistic calculation of financial results that will meet the diverse interests of the company and to present with a software, the application of receivables write-off accounting policies, using Du Pont's system of indicators.
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