Petro Garasyim, Alexander Bradul, Nataliya Slobodyanyuk, Halyna Volyanyk, Svitlana Shutka
The matrix of the classification of the probability of return of counterparties' receivables according to the categories of debt servicing quality in 9 classes of the debtor is constructed. Features of the formation of bonuses in the system of electronic commerce are considered. It is proved that for increasing the level of the informativeness of the management accounting of the state of payments with suppliers, it is necessary to introduce an analytical table, where would be shown the debt in the context of each supplier according to the contracts, terms of debt repayment on schedule and in fact. The operogramme of the movement of the consignment note with the corresponding composition of accounting works is constructed.