İşletmelerde Şüpheli Ticari Alacaklar ve Karşılıklarının Hesaplanmasında Perakende Satış Yöntemi

Abstract

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One of the most important problems which today's economical conditions bring up is the finance problem of the corporations. Sales in business life are not always paid in cash. Deferred payment sales are more common than cash sales in these days. But, in deferred payment sales, problems such as receivables may not be collected in estimated time or may never be collected are met. One of the most important objectives in solving corporations ' finance problems is that receivables are followed up carefully and provided to be collected on time. As the days pass collection ratio of the corporations' receivables decreases more and more and this case makes it difficult for corporations to run their operations. Corporations apply to legal bodies for the collection of such receivables.