Analysis of accounts receivable and accounts payable as a tool to ensure the solvency of the organization

The solvency of an organization is the main indicator characterizing the ability of an organization to repay its accounts payable in full and on time, as well as reflecting the financial situation. Currently, due to the negative economic situation, ensuring a high level of solvency is one of the main directions on the way to the stability of business functioning. This article discusses methodological aspects of the analysis of accounts receivable and accounts payable, which directly affect the solvency indicator: analysis of turnover indicators of accounts receivable and accounts payable, factor analysis of accounts receivable.