Problematic aspects of accounting and control of receivables and payables

To improve the process of managing accounts payable and receivables of an economic entity, it is necessary to create an optimal system for their monitoring, analysis and accounting. Constant and systematic monitoring and detailing of this system increase the efficiency of using the above-mentioned objects in the company's activities. The importance of the study is to set tasks for the formation of an optimal and rational analytical base for settlements with counterparties when accounting for accounts payable and receivables of an enterprise.