Specific traits of economic agents’ payable and receivable accounts formed in 2020 (the age of the pandemic)

The main purpose of this scientific paper is to study the peculiarities of receivables and payables obtained in the context of the 2020 Pandemic. The research methods include analysis, synthesis, and generalization. The research has been performed on the basis of a systematic approach, with statistic data evaluated, various published materials consolidated and analyzed, and source information evaluated intuitively and mathematically. The 2020 Pandemic has had a great impact on the performance of small and medium-sized business agents. Having faced severe financial problems, many economic entities found themselves unable to pay their obligations and collect debts. That has made the issues receivable and payable accounts management particularly important. In this scientific article, there are presented the principal supporting measures provided by the Government to business entities during the pandemic. The author herein provides their assessment of receivable and payable accounts management in the tumultuous environment. The national programs of support domestic business have been analyzed in the article.