Teoretical Fundamentals of Accounts Receivable

Authors:

Pages: 175-178

Abstract:

The present study systematizes the main theoretical formulations outlining the origin of credit as an economic category. The comparative analysis made between them also reveals the evolution of economic thought in relation to the issues under consideration. As a result, in trade relations between economic entities, one of the forms of credit in the exchange of goods and services is used – trade, which forms receivables. Its management requires the development of rules and procedures that shape the credit policy of companies.

Keywords:

credit; accounts receivable; credit polisy.

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