Internal control system of accounts receivable: directions of perfection

The basic stages of internal control of account receivable are investigated, namely previous, current and result. Methodology of rating estimation of potential customers, that will increase efficiency of previous control, is offered. Grouping of integral estimation, that distributes customers and customers on the criterion of trust forms the basis. The list of indexes that every subject of menage can adapt for own necessities with taking into account of features of production is given. Worked out organizationally-methodical model of internal control for to the calculations with customers and clients describes in detail: objects of control, sources of information, methodical techniques, generalizations of results and realization of responses. The functional duties of departments of enterprise, that tying up with an origin, accumulation and removal of account receivable, are prescribed in detail. The methodologies considered in the article have the applied aspect, they can quickly adapt oneself for verification of other assets of enterprise, will be useful to perfection of internal control on an enterprise.