Record of the record of receivables

Article is devoted to control of receivables of the organizations. Accounting and control of debt obligations represents the most important part of system of financial accounting. One of main types of debt obligations are receivables. For the organization it is very important not to allow unreasonable increase in debtors and the amount of their debts, to avoid receivables with a high risk, in time to make out payment bills, to watch terms of their payment and to timely take measures for reclamation of overdue debt.