Należności

Są to wynikłe z przeszłych zdarzeń uprawnienia podmiotu do otrzymania określonego świadczenia pieniężnego lub rzeczowego od innych podmiotów.
Należności są jednym ze składników aktywów w bilansie przedsiębiorstwa. W bilansie dzieli się je na dwie następujące grupy:
należności długoterminowe – o terminie zapadalności powyżej roku. Do należności tych mogą należeć na przykład udzielone pożyczki długoterminowe oraz inne należności, które spłacone zostaną w terminie późniejszym niż 12 miesięcy, za wyjątkiem należności handlowych (z tytułu dostaw i usług).
należności krótkoterminowe – o terminie zapadalności poniżej roku. Do należności krótkoterminowych należy większość należności generowanych przez przedsiębiorstwo podczas działalności operacyjnej.
Podstawową pozycją będą tu należności handlowe. Powstają one w sytuacji, gdy przedsiębiorstwo dokonuje sprzedaży z odroczonym terminem płatności (wydaje dobra klientowi oraz wystawia mu fakturę, ustalając termin płatności po upływie np. 14 dni). Do momentu zapłaty w bilansie przedsiębiorstwa występowała będzie należność od klienta w wysokości, jaką jest on zobowiązany zapłacić za wydane mu dobra. Zgodnie z Ustawą o Rachunkowości, wszystkie należności handlowe wykazuje się jako krótkoterminowe, odrębnie wydzielając tą część, której spłata nastąpi w terminie późniejszym niż 12 miesięcy.
Inne rodzaje należności krótkoterminowych to: należności z tytułu podatków, dotacji, ceł, ubezpieczeń społecznych itp.

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