Theme Receivables and payables analysis (2 pairs) Content of receivable and payables analysis and goal and objectives of their analysis



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Information source: Balance sheet information for appropriate year, report form F- №1 (yearly).

Receivables structure (number of accounts)

Cods

Beginning

of

the period

Ending

of

the period

Difference

(  + , - )

Receivables, total (220+230+240+250+260+270+280+290+300+310)

210

669925

839653

169728

Out of them: bad debits or overdue.

211










Trade receivables

(Deduction from 4000 - 4900)



220

55267

51813

-3454

Branches debt (4110)

230










Debt of subsidiaries and suborfinate entities(4120)

240

135818

64034

-71784

Advances to staff (4200)

250










Advances to suppliers and contractors (4300)

260

303026

58101

-244925

Prepayments on taxes and duties to the budget (4400)

270

84854

24641

-60213

Prepayments to state funds-in-trust and on insurance (4500)

280










Debts of founders on shares to authorized capital (4600)

290










Debts of staff on other operations (4700)

300










Other receivables (4800)

310

90960

72099

72045


CONClUSION. Liabilities of receivables at the enterprise have changed from the beginning of the period. Total receivables increased 169728 thousand UZS. Trade receivables Trade receivables decreased to 3454. Sum of Prepayments on taxes and duties to the budget decreased to 60213 thousand UZS . If we compare amount of Other receivables with at the beginning and at the endings it increased to 72045.
3. Complete the table and calculate the differences. Pay your attention each payable state, separately. Make your conclusion about payables structure and their changes.

Information source: Balance sheet information for appropriate year, report form F- №1 (yearly)

Table 8.3.


Debtor’s structure (number of accounts)

Cods

Beginning

of

the period

Ending

of

the period

Difference

(  + , - )

Current liabilities, total (610+620+630+640+650+660+670+680+690+700

+710+720+730+740+750+760)

600

7033858

1925770

-5108088

Including: current account payables (610+630+650+670+680+690+700+710+720+760)

601

726116

925770

199654

Out of them: overdue account payables

602










Trade payables (6000)

610

55493

377545

322052

Payables of branches (6110)

620










Debts from subsidiaries and dependent companies (6120)

630

12998

15690

2692

Deferred earnings (6210, 6220, 6230)

640










Deferred liabilities on taxes and compulsory payments (6240)

650










Other deferred liabilities (6250, 6290)

660










Received advances (6300)

670

202498

229617

27119

Debts on payments to the budget (6400)

680

17038

3183

-13855

Debts on insurance (6510)

690

1170

3387

2217

Debts on payments to state funds-in-trust (6520)

700

3835

2683

-1152

Debts to founders (6600)

710










Arrears of wages (6700)

720

207802

197557

-10245

Short term credits (6810)

730

6307742

1000000

-5307742

Short term loans (6820, 6830, 6840)

740










Current part of long term liabilities (6950)

750










Other payables (6900, but from 6900excluded 6959)

760

225291

96108

-129183

















CONClUSION. Current liabilities, total decreased to 5108088 thousand soums compared to of the year. In particular, Trade payables (6000) increased to 322052 thousand soums, debts from subsidiaries and dependent companies (6120) also increased to thousand Soum. Debts on payments to state funds-in-trust (6520) decreased to 1152 and Arrears of wages (6700) also decreased to 10245.
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