TY CONF TI ANALYSIS OF DEBIT AND CREDIT RESERVES OF FORESTRY ENTERPRISES KW accounts receivable KW accounts payable KW financial statement analysis KW financial liabilities JO MANAGER OF THE YEAR – 2026 AU Kuksova, I.V. AU Moskovskaya, V.S. PY 2026 PB FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov