1. Presentation: "Settlements with buyers and customers"
Fulfilled by student of group OA-13
Valeriya Lesinskaya

2. The ability of the enterprise to make settlements with buyers and customers as a result of economic activity is a possible indicator of its financial stability. Enterprises cannot exist without making settlements with buyers and customers as a result of their activities.

3. According to the Instruction number 291 an account 36 “Settlements with buyers and customers” is intended to summarize the information about settlements with buyers and customers for shipped goods, products, works and rendered service.
Account 36 “Settlements with buyers and customers” has such subaccounts:
361 “Calculations with domestic customers”;
362 “Calculations with foreign buyers”;
363 “Calculations with IFG participants” (IFG – industrial and financial group);
363 “Calculations for providing the guarantee”.
On subaccount 362 "Calculations with foreign buyers' analytical records are maintained in national and foreign currency contracted. On subaccount 364 "Settlement of warranty provision" reflects payments for warranty provision related to the implementation of operations with derivatives.

4. In the accounting of settlements with buyers and customers Ukrainian Accounting Standard 10 “Accounts receivable” should be considered.
This Regulation (Standard) defines the methodological principles of forming accounting information receivable and disclosure in the financial statements.
The rules of the Regulation (Standard) used by enterprises, organizations and other legal entities regardless of ownership.

5. There are a number of terms used in the Ukrainian Accounting Standard 10
Accounts receivable represent money owed by entities to the firm on the sale of products or services on credit.
Bad receivables is a current receivables, for which there is no return of confidence to the debtor or for which the limitation period has expired.
A debtor is an entity that owes a debt to another entity. The entity may be an individual, a firm, government, a company or another legal entity.
Doubtful debt is the current receivables for which there is uncertainty of repayment by the debtor.

6. According to Ukrainian Accounting Standard 10 accounts receivable are divided into current and long term.
Long term receivables is the amount of accounts receivable that arises during the normal operating cycle and will be repaid after twelve months from the balance sheet date.
Current receivables is the amount of accounts receivable that arises in the normal operating cycle or will be repaid within twelve months from the balance sheet date.

7. Also receivables divided into:
Bad receivables is a current receivables, for which there is no return of confidence to the debtor or for which the limitation period has expired.
Doubtful receivables is current receivables, for which there is uncertainty about the repayment of its debt.
Actual receivables is a debt which will be returned or date of payment of which has not yet come.

8. Receivables should be displayed at net realizable value:
A net realizable value is a number that represents the total amount of money owed to a business as reflected in accounts receivable, minus the value of any bad or uncollectible debts that have been written off.

9. Conclusion
In the end, I would like to say that accounts receivable is one of the most negative events in the economy of Ukraine at present . A large amount of debt that exists between enterprises leads to payment crisis. Payment crisis is a major problem in the national economy as a whole. Therefore we can say that the accounts receivable, namely settlements with buyers and customers, is a burning issue today.