• N. V. OLADNICHUK Umanskyi Natsionalnyi universytet sadivnytstva
  • S. M. KONZEBA Umanskyi Natsionalnyi universytet sadivnytstva
  • O. D. PODLUBNA Umanskyi Natsionalnyi universytet sadivnytstva
Keywords: debtors, accounts receivable, bad debt, doubtful debt, doubtful debt reserve.


In the accounting of a business entity, liabilities do not arise at the time of the conclusion of the contract, but after one of the parties envisaged in it the actions that result in receivables between contractors.  Accounts receivable results in the withdrawal of funds from an enterprise's cash flow, which adversely affects its financial position.  Delayed payments create mutual debt between the producers of the product and its consumers, which lead to arrears of internal and external payments.

 The rapid pace of inflation in the current economic space, the immobilization of a large part of the enterprise's receivables significantly slows down the financial cycle of the enterprise, which adversely affects the performance of economic entities.  Ensuring proper analysis of settlement transactions and maturity of debtors due to significant changes in the economy of the state, its market direction and the need for independent objective control of economic activity of enterprises.

 Accounts receivable management provides for control over the turnover of funds in payments.  Therefore, it is advisable to control accounts receivable by preliminary analyzing the state of accounts receivable by terms of its formation.  Analysis of accounts receivable is one of the main tasks of the analysis of the economic activity of the enterprise as a whole, which provides identification of negative trends for its financial condition.

 A comprehensive approach to solving the problems of accounts receivable will ensure the proper formation of background information necessary for prudent management decisions, will facilitate the rational organization of accounting and analysis in all its areas, as well as will be able to promptly and fully obtain the necessary accounting and economic information on the form of accounting and economic information  debt and its timely repayment.


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How to Cite
OLADNICHUK, N. V., KONZEBA, S. M., & PODLUBNA, O. D. (2019). RECEIVABLES ACCOUNTING: THE PROBLEMS AND THE WAYS TO SOLVE THEM. Herald of Kiev Institute of Business and Technology, 42(3), 64-68.