Accounting and Analysis of Accounts Receivable Based on the Example of OJSC «TNS Energo-Nizhny Novgorod»

Student: Sergeeva Vitaliya

Educational Programme: Economics (Bachelor)

Year of Graduation: 2021

The paper investigates the problem of managing accounts receivable for the purposes of internal decision-making. This study examines the hypothesis of correlation between accounts receivable management policy and enterprise’s well-being. The project is intended to develop and optimize the methodology of accounting of accounts receivable in energy retail company using background of the study. Using studied literature, the author found the cause of overdue debts accumulation and gave tips on optimizing the methodology of accounting, as well as the internal control system, which in the long term will lead to an improvement in the financial state of OJS «TNS Energo-Nizhny Novgorod».

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