DOCUMENTING OPERATIONS WITH THE ALLOWANCE FOR DOUBTFUL DEBTS IN ACCOUNTING
This article deals with the issue of documenting operations with bad debts in accounting. Upon analyzing regulations and academic works the author discovered insufficient material on the topic of documentation demands and development of practical recommendations. Therefore the goal of this article is to develop recommendations about formulating the content and the filing order for the documents, which make up the provisional operation for bad debts, based on determination of the documentational operations needed. In this article the requirements for development of forms are determined. On the basis of these devised requirements, recommendations are given about the composition and content of documents an also how to make changes in the model forms. The application of these recommendations will allow for increased workplace efficiency and reliability of accounting information about provisions for bad debt.