Ways of improving accounting of debit restriction

The article deals with the issues of the nature and classification of accounts receivable at the level of satisfaction of users with information about its state and issue of management of accounts receivable, features of the organization of accounting and recommendations for improving accounting in accordance with the peculiarities of business entities. The main stages, objectives and tasks of the management of accounts receivable are determined, the theoretical and practical bases of its management are highlighted. In the article it is proved that in order to solve problems of occurrence and repayment of receivables, it will help to create an effective system for monitoring the quality of financial settlements with debtors and requires the development of a clear and perfect classification of receivables, unification of methods of its assessment and documents of analytical financial reporting.