Vol. 3 No. 1 (2025), Articles
Vol. 3 No. 1 (2025)

THE NATURE, CLASSIFICATION, AND ORIGINS OF ACCOUNTS RECEIVABLE AND PAYABLE IN ECONOMIC ENTITIES

Articles
Published 2025-06-11
Mahmudov Jamshed Ashrapovich
Senior teacher the Department of “Finance and financial technology ” University of science and technologies
Rahmonqulov Temirbek Eshmamatovich
Senior teacher the Department of “Finance and financial technology ” University of science and technologies
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Keywords

accounts receivable, accounts payable, economic entities, financial relations, classification of liabilities.

Abstract

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 the formation of these liabilities and methods for their management are also examined.

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References

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6. Jones, P., & Taylor, L. (2019). Financial Analysis in SMEs: Challenges and Solutions. International Journal of Business Research, 11(2), 98-112.

7. Abdullaev, R. (2018). Accounting and Tax Control: Theoretical and Practical Aspects. Tashkent: Faculty of Finance and Accounting Publishing House.