The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages) and accounts receivable. The practical part represents auditing procedures and examples from real company.

The purpose of this project is to design, build, and implement an information retrieval database system for the Accounting Department at CSUSB. The database will focus on the financial details of the student accounts maintained by the accounting personnel. It offers detailed information pertinent to tuition, parking, housing, boarding, etc.

Manual invoice processing is a time-consuming and error prone task which has proven to be done more efficiently by introducing automation software that minimizes the need for human input. Amazon Textract is a software as a service provided by Amazon Web Services for that purpose. It has been developed to extract document data from both general and financial documents, such as receipts and invoices, by using machine learning models. The service is available in multiple widely spoken languages, but not in Swedish as of the time of writing this thesis. This thesis explores the potential and accuracy of Amazon Textract in extracting data from Swedish invoices by using the English setting. Specifically, the accuracy of extracting line items as well as Swedish letters are examined. In addition, the potential of correcting incorrectly extracted data is explored. This is achieved by testing certain defined categories on each invoice by comparing the Amazon Textract extractions with the correct labeled data. These categories include emptiness, meaning no data was extracted, equality, missing and added line items, as well as missing and added characters that have been added or removed from otherwise correct line item strings. The invoices themselves are divided into two categories, namely structured and semi-structured invoices. The tests are mainly conducted on the service’s dedicated API method for data extraction of financial documents, but a comparison with the table extraction API method is also made to gain more insight in Amazon Textract’s capability.  The results suggest that Amazon Textract is quite inaccurate when extracting line item data from Swedish invoices. Therefore, manual post processing of the data is generally needed to ensure its correctness. However, it showed better results in extracting data from structured invoices, where it scored 70% in equality and 100% in 2 out of 6 invoice layouts. The Swedish character accuracy was 66%.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии АО «Уралтрансмаш» на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решения. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the study are the economic relations arising in the process arising in the management of accounts receivable in the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analysis of the effectiveness of methods of accounts receivable management at the enterprise of JSC "Uraltransmash" on this basis to identify problems and develop measures aimed directly at their solutions. In conclusion, the recommendations for improving the management of accounts receivable for the object of study.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии ООО «Концепт45» и на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решение. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the research is the economic relations arising in the process arising in the process of managing accounts receivable at the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analyze the effectiveness of methods for managing accounts receivable at the company "Concept45" and on this basis, identifying problems and developing measures aimed directly at solving them. The conclusion contains recommendations for improving the management of accounts receivable for the object of research.