ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE

In the article the analysis of modern approaches has been conducted in relation to determination of essence of category "account receivable" and their classification with the aim of further realization of their effective administrative accounting and effective management of floating capital of enterprise. The research showed plenty of approaches of scientists both to determination of essence of account receivable and to its classification according to separate characteristics but this element of floating capital is very important nowadays because it has considerable specific gravity in structure and represents the distraction of turnover means from the capital of enterprise.