ACCOUNTING INFLUENCE OF SUPPLIERS AND CONTRACTORS PAYMENTS ON FINANCIAL RESULTS
The article focuses on the relationship between reflection the account with suppliers and contractors calculations and financial results, their direct and indirect influence on each other. In the basis of financial businesses is a constant circulation of funds advanced to production and sales. In every economic cycle, these funds must be resumed, that is to return profit to the enterprise. The condition of calculations with suppliers and buyers of products depends largely on the solvency of the organization, its financial position and investment attractiveness. Accounts receivable is one of the main formation sources of financial flows payments. Accounts payable as a debt obligation of the organization always contains the amount of potential payments that need accounting, monitoring and control.