Accounting of accounts receivable in order to generate information to ensure the economic security of the business

Accounts receivable occur in almost every organization and at the same time occupies a significant place in the assets of the organization in terms of its volume. To ensure the economic security of business, it is of no small importance to identify and neutralize threats in the field of settlements with debtors. To identify these threats, it is necessary to have complete information about the status of accounts receivable and transactions with it. The article proposes to apply the methodology of accounting for the write-off of doubtful accounts receivable as a loss using a special account of the same name.