The dissertation is devoted to the actual problems of improving the accounting and control of current accounts receivable of trade enterprises. The present state, prospects and problems of development of domestic trade enterprises are investigated; organizational and technological peculiarities of enterprise activity are systematized and their influence on the accounting organization and current accounts receivable control is investigated. The essence research of "current accounts receivable" concept in the special economic, accounting literature and regulatory documents revealed a variance in the interpretation of this concept. The directions of classification of accounts receivable existing in national and international normative documents and economic-accounting practice are investigated and systematized. This research made it possible to deepen the classification of current trade receivables of trade enterprises by supplementing a new classification mark "due to timely repayment", which takes into account branch features of current accounts receivables, provides increased solvency and liquidity of enterprises, allows to increase the analyticality of credentials and generate information on current receivables to make managerial decisions. Summarizing the comparative analysis of domestic and foreign accounting experience of accounts receivable allows us to conclude that implementation of international accounting standards in domestic practice requires consistency between domestic and foreign accounting systems on the basis of clarification at the legislative level of the economic substance of accounting objects, balance sheet items, valuation methods, order of their display on the accounts. The interconnection of branch features of trade enterprises with the following components of the accounting and control system is established: accounting nomenclature, methodical, informational, technical, personnel accounting and control of current receivables, which will allow to define a range of accounting and control procedures at trade enterprises. The complexity and large number of business transactions carried out at trade enterprises do not allow top-level managers and direct accountants directly and properly control timely payment of debtors' arrears for the supply of goods. Therefore, it is suggested to summarize the accounting data of settlements with debtors in the accounting register "Accounting for current accounts receivable", which will allow to timely and reliably inform the management personnel about the current accounts receivable status. Organization of accounting for current trade receivables is improved; main methodical approaches to accounting of current receivables, that inherent in the trade enterprise, are defined; the system of accounts of analytical accounting of current receivables is offered; methodological approaches to the construction of analytical accounting of current receivables are improved. The forms of accounting registers and management reporting as to reflecting the results of current receivables accounting, which in turn provide the effectiveness of internal control, are developed. The results of the conducted research testify that special attention in the process of effective management of accounts receivable should be given to preventive actions aimed at preventing the emergence of bad debts, which would threaten the financial condition of the entity. For these purposes an algorithm for assigning current receivables to bad ones is developed. The study of the organization of internal control of current accounts receivable revealed the existence of risks of providing false information at all levels of management, which affects the authenticity of management decisions that were made. Taking into account the management's need for reliable information, the constituent elements of the system of internal control of current accounts receivable are systematized and detailed using the system-structural method, which can improve the organization and efficiency of the internal control system at the trade enterprise. The system of internal audit of current accounts receivable is improved by identifying the purpose, task, composition of objects, subjects of verification with the definition of their functional responsibilities depending on the tasks of verification, as well as principles and methods of organization.
