ACCOUNTING OF ACCOUNTS WITH DEBTORS AND CREDITORS AND DIRECTIONS FOR ITS IMPROVEMENT

Abstract

The article discusses the actual issues of using settlement accounts in modern accounting. The historical and theoretical aspects of the creation and development of accounts receivable and payable are studied. In this direction, directions for improving accounting are proposed and justified. Receivables are the company's assets, and payables are the company's capital and constitutes the main part of its obligations. Therefore, current assets and these debts in solving problems related to the management of payment obligations problems related to accounting and analysis of management in the market economy the economy, the regulation of which is of great national economic importance, it is one of the political and organizational issues.