FORMATION OF ACCOUNTING-ANALYTICAL INFORMATION IN RECEIVABLES MANAGEMENT ENTERPRISE

Subject of research are theoretical, methodological and practical aspects of account receivables. Aim of research purpose of the study is a synthesis of scientific approaches to reflect the accounting receivables. Work methodology: This work on the study of contemporary domestic and foreign views on the features of the account receivables. Work results: The features of accounting receivables in domestic enterprises. Characterized normative documents regulating accounting receivables in Ukraine. Branch of result application: To ensure the efficient organization and conduct of accounting and analytical procedures for receivables consider it necessary to make changes to P (S)AN 10 «Receivables» and P(S)AN 13 «Financial Instruments» to eliminate discrepancies interpretation of the essence of receivables; clarify the classification of receivables; improve policy management of accounts receivable in the company. Conclusions:One of the most difficult issues of domestic enterprises are receivables and payment problems related to its existence. Most companies have virtually no opportunities to function normally due to the presence of receivables, because it diverts money from circulation. In such circumstances, particularly the role of proper accounting and effective management of accounts receivable, prompt its return, and prevention of bad debt.