@article{melnyk2021accounting,
  title = {Accounting of Receivables and Their Improvement},
  author = {Liudmyla MELNYK and Natalia OLYADNICHUK and Olga PIDLUBNA and Svetlana MYKHAYLOVYNA and Tamara KUCHERENKO and Maryna KORCHEMNA},
  year = 2021,
  url = {https://ibimapublishing.com/p-articles/37FINACC/2021/3756421/},
  journal = {Communications of International Proceedings},
  volume = 2021 (17),
  abstract = {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.},
  keywords = {Debtors, Accounting of Receivables, Accounting Improvement},
  note = Article ID: 3756421
}