Liudmyla MELNYK, Natalia OLYADNICHUK, Olga PIDLUBNA, Svetlana MYKHAYLOVYNA, Tamara KUCHERENKO and Maryna KORCHEMNA
Uman National University of Horticulture, Ukraine
The issue of accounting of receivables for shipped goods, products, work performed and services rendered is extremely relevant today. Timely repayment of liabilities ensures the uninterrupted operation of the business entity, as the receipt of monetary funds to the account of the seller of assets allows making planned sale of productive supplies, non-current assets, etc. for performing the production-and-economic process.