ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE

Abstract

In the article the analysis of modern approaches has been conducted in relation to determination ofessence of category "account receivable" and their classification with the aim of further realization of theireffective administrative accounting and effective management of floating capital of enterprise. Theresearch showed plenty of approaches of scientists both to determination of essence of account receivableand to its classification according to separate characteristics but this element of floating capital is veryimportant nowadays because it has considerable specific gravity in structure and represents the distractionof turnover means from the capital of enterprise.