Özet:

With the height of competition on commodity markets the suppliers of commodities and services for bringing in of new and maintenance of present clients are forced to give certain privileges to them, including postponement or arranging on the installment system of payment. In these terms one of perspective instruments of financing of enterprises of the real sector is factoring. Factoring  plays an important role in a market economy. He provides to the enterprises and organizations of height of volume of turnover means and acceleration of circulating of capital; assists more rapid redemption a debtor and creditor debts and as a result, height of rates of production and circulating of commodities, works or services; assists expansion of production. How a process of development of factoring operations is intensive enough, a necessity grows for the detailed consideration of methodology of record-keeping of factoring operations. Methodology of record-keeping of factoring operations offered in the article for a supplier, at a factor and debtor, on the basis of operating card of accounts can be used in practice of commercial organizations-participants of agreement of factoring.

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