CLASSIFICATION OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AMONG ECONOMIC ENTITIES AND THE CAUSES OF THEIR EMERGENCE

Аннотация

This article analyzes the classification of accounts receivable and accounts payable among economic entities and the reasons for their emergence. Receivables and payables play a crucial role in ensuring the efficiency and financial stability of enterprises. The factors leading to theformation ofthese liabilities and methods for theirmanagement are also examined. Keywords: accounts receivable, accounts payable, economic entities, financial relations, classification of liabilities.