Theory and practice of accounting and analysis of receivables of the enterprise

Abstract

In the course of researching the topic of the work, the issues of three main groups were considered. The first group is the issues that reveal the economic and legal foundations of accounting for receivables, the study of its economic nature and role in the accounting system.
The second group of questions is related to the analysis of the existing system of accounting for receivables, as well as the identification of existing problems and ways to eliminate them.
The third group of questions is devoted to the organization and methods of analysis of receivables at the enterprise. Based on it, problems are identified and possible ways to improve the accounting and analytical support of management decisions on the regulation of receivables at the enterprise.