The excessive receivable reduces the liquidity of i+ts assets adversely affect its ability to pay, and divert the extra cash. Therefore, proper accounting organization and analysis calculations, associated with receivables promotes the effective management of enterprise size and its maturity.

Many companies and organizations are in a quandary, having a rather large non-payment problem. The problem existence in the low solvency of the company, as one of the main conditions support the necessary liquidity level and the solvency of operating companies in the market are the efficient management of current accounts were received. The significance of increasing analysis according to the received results, especially during inflation when immobilization of working assets becomes unprofitable.

Analyzing accounting receivables we have identified several major drawbacks: 1) the lack of qualified information on accounts, which is important for the stakeholders’ adoption and timely management decisions. Accounting records that are recommended for usage do not provide information on savings accounts receivable at various levels of detail and generalization. These results are in the inability to obtain information about the receivables in the amount sufficient for the accounts receivable analysis; 2) Classification of accounts receivables does not meet the full users needs in the of the financial preparation statements; 3) There is a need to change the structure of registers analytical and synthetic accounting receivables; 4) the presence of arrears. Under such circumstances, there are financial difficulties due to the lack of financial resources for the inventory purchase, payroll, increases the risk of default on debt and reduced income; 5) some methods for determining the allowance for doubtful debts for the integration of domestic enterprises and, therefore, unreliable data when displaying the provision for doubtful debts in the balance sheet.

The main methods of improving receivable accounting, to our opinion, are: 1) Amendment of NAS number 10 «Accounts payable» in respect of current assets receivables for products, goods, works and services, clarify the chart of accounts in force in Ukraine and provide a separate record of long-term and current receivables for products, goods, works and services; 2) It is necessary to determine the degree of risk, to increase the number of buyers in order to minimize losses due to the late payment by one or more purchasers; to maintain operational control of the cash flow; 3) to approve the list of documents that confirms and justifies the recognition of doubtful debts. The calculation of provisions should be performed basing on the average statistics.

Creating a systematic classification of received using has the following parameters: features, principles and purpose of quality classification characteristics features, user information, types of classifications. Its usage will facilitate the provision of high-quality accounting information for monitoring, analysis and management basing on the specific needs of users.

Key words: account receivable, analysis accounts receivable, NAS 10 «Accounts payable».