Accounting and Management of Accounts Receivable

Student: Nikitov Nikita

Supervisor: Irina M. Pesina

Educational Programme: Economics (Bachelor)

Year of Graduation: 2021

Proper accounting and effective management of accounts receivable are highly important for a commercial organization, as they establish the conditions for sustainable economic development. This research focuses on the perfection of modern methods of accounting and management of accounts receivable. Theoretical methods of research are the analysis of relevant literature on the problems of the study, while empiric al methods are quantitative and qualitative data processing methods. The main finding of the study shows that the methods of management of accounts receivable at the enterprise are inefficient and need to improve. This research proposes the validation of methods to manage accounts receivable and assess their effectiveness in determining the financial indicators.

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