Accounting and control of the status of accounts receivable and payable

In the accounting and analysis system, special attention should be paid to accounts receivable and accounts payable, the state of which must be monitored continuously. Accounts receivable relates to the assets of the organization and are included in the composition of working capital, and accounts payable of the organization are included in the liabilities and reflect the volume of financial obligations to counterparties for business transactions. In the course of the study, a comparative assessment of the state of accounts receivable and accounts payable is carried out using the example of the 5 largest enterprises in the Kursk region by revenue in 2022-2024. It was found that among the largest enterprises of the Kursk region, the general trend towards an increase in accounts receivable remains, which indicates a decrease in business activity, including on the part of counterparties, and thereby increases the period of withdrawal of funds from business turnover. Accounts payable, on the contrary, shows a general downward trend, which indicates a relatively stable financial position, allowing you to pay your obligations on time and control their growth. In terms of the ratio of accounts receivable and accounts payable in 2024, all enterprises, except for Evropa LLC, maintain an optimal ratio, since for every 1 ruble of accounts payable there is more than 1 ruble of accounts receivable.