Еvlash T. The Accounting and Analysis of Accounts Receivable in Management in the Wholesale Trade Companies

Object - process of accounting and analysis of accounts receivable in the wholesale trade companies; the purpose - investigation of theoretical, methodological and practical issues of accounting and analysis improvement of accounts receivable in the management system of wholesale trade companies; methods - general scientific and specific methods; results - theoretical positions and scientifically credible practical recommendations to improve the accounting and analysis of accounts receivable in the management system of wholesale trade enterprises; novelty - the economic-mathematical models of management of trade credit and reserve of doubtful debts and their software implementation are developed; conceptual and theoretical and practical fundamentals for the analysis of derecognition of accounts receivable in the accounting; mechanism of formation information maintenance of management by reflecting in the accounting factoring and securitization; improving the "accounts receivable" as accounting category; improving the accounts receivable evaluation system at the maturity date containing сollector type and evaluation of securitization; improved the accounts receivable's classification; the method of calculating the reserve of doubtful debts, which is based on the use of the function of the triangular distribution; the expediency of the use of modern forms of cashless payments - Technology Pay Cash; the degree of implementation - wholesale trade companies, institutions of higher education; branch - a trading network of wholesalers.