ACCOUNTING AND INTERNAL CONTROL OF ACCOUNTS RECEIVABLE AT AGRICULTURAL ENPERPRISES IN THE ENVIRONMENT OF FINANCIAL CRISIS

In the conditions of financial crisis the issue of accounting and control of accounts receivable at agricultural enterprises becomes critical. The article has defined the major problems of enterprisesconnected with arising of accounts receivable. The article has proposed a number of mearures for improvement of efficiency of accounting and control of accounts receivable on the basis of examination, such as formation of researve for doubtful debts and procedure of its reporting; practical recommendations for arrangement of internal control of accounts receivable of byuers and customers, including the stages of review and proposed measures for strengthening of accounting and payment discipline have been developed.

accounts receivable, researves for doubtful debts, credit policy, internal control, financial crisis, agricutiral enterprise, buyer, customer, accounting, accounting and payment discipline