Вексель в обліково-аналітичній практиці

Abstract

Розглянуто теоретичні аспекти вексельних операцій на українських підприємствах в умовах фінансово-економічної дестабілізації економіки. Вказано сучасні проблеми використання векселів в обліково-аналітичній практиці. Визначено основні ознаки векселів та запропоновано їх класифікацію відповідно до цілей обліку й аудиту. Розроблено класифікацію вексельних операцій.

Different forms and mechanisms of payment discipline in global and domestic practices in order to recover payments relationships are considered. Payment by bill of exchange is one of these forms which are of great importance in a lack of cash, credit and investment resources. Bill of exchange is an important alternative source of investment and in some cases it becomes a mean of commercial (trade) credits in addition to realized payment transactions. The article deals with theoretical aspects of bill of exchange transactions at the Ukrainian enterprises under financial and economic instability. The main features of the bills of exchange are identified by the author and their classification due to the purposes of accounting and auditing is proposed. The classification of bill of exchange transactions is developed. The bill of exchange has many positive features. They are as follows: it increases the amount of working capital and improves payments discipline, natural reduction of overdue debts by redemption of counterclaims, promotes activation of legal processes and executive system of debt collection, acceleration of the accounts receivable and accounts payable turnover and capital movement. The mentioned features undoubtedly have a positive impact on the development of the country. However bill of exchange still remains a new and understudied financial instrument which is one of the reasons of some problems in stock market and at particular enterprises. It mainly concerns the accounting and auditing of bill of exchange operations. The issue of bills of exchange accounting in Ukraine is still not legally resolved. Legal and regulatory framework of these transactions accounting remains underdeveloped. This results in contradictions and inconsistencies in the system of bills of exchange accounting. These factors determine the need for their further study and improvement.