INTERNAL CONTROL OF ACCOUNTS RECEIVABLE

The article is devoted to the internal control of accounts receivable in the enterprise. The methods of their reflection in accounting policy and the main stages of internal control are considered. Recommendations on accounts receivable management on the basis of accounting data and accounting (financial) statements are of- fered. Various methods of internal control over the state of accounts receivable are considered, one of which is the inventory of debt obligations. When planning receivables and payables justified the need for the formation of the sales budget and the purchase budget