Accounting, analysis and control of receivable at LLC "Unikar-Avto"
Students Name: Hladka Khrystyna Andriivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2025-2026 н.р.
Language of Defence: ukrainian
Abstract: Hladka Kh.A., Hyk V.V. (head). Accounting, analysis and control of receivables in LLC «Unicar-Avto". Master’s qualification work. - Lviv Polytechnic National University, Lviv, 2025. 6 To improve the process of managing receivables of a business entity, it is necessary to form an optimal system of accounting, analysis and control. Permanent and systematic accounting, analysis and control increase the efficiency of the enterprise. The importance of the study lies in setting tasks for the formation of an optimal and rational analytical base for the enterprise’s receivables. It is worth understanding that receivables are considered a very complex object of accounting, since they can acquire the status of hopeless or overdue, which has an extremely negative impact on the financial stability of the enterprise. The works of many domestic economists are devoted to the study of the issues of organization and methodology of accounting, analysis and control of receivables: Kravchenko O., Kobets T. [1], Mamontova N. A. [2], Oliynyk S.O. [3], Shigun M., Mukhomor G. [4] and others. The purpose of the master’s qualification work is to study the theoretical and methodological provisions of accounting, analysis and control of receivables in LLC «Unicar-Avto". In accordance with the set goal, the following tasks are set in the master’s work: – to establish the economic essence and classification of receivables for management and accounting purposes; – to reveal the meaning and stages of the analysis of receivables; – to investigate and determine the purpose, tasks and stages of control of receivables; – analyze the accounts receivable indicators of LLC «Unicar-Avto for 2020-2024; – to investigate the organization of accounting and aspects of the formation of accounting policy in LLC “Unicar-Avto”; – to consider practical aspects of accounting for receivables in LLC “Unicar-Avto”; – to provide proposals for improving the management accounting for receivables in LLC “Unicar-Avto”; – to provide recommendations for internal control of receivables in LLC “Unicar- Avto”. The object of the master’s qualification work is the organization of accounting, analysis and control of receivables in LLC “Unicar-Avto”. 7 The work determines that the essence of receivables as an object of management and accounting must be considered in three aspects: 1) economic – allows to clarify the economic nature, types of debt, as well as the impact on the financial condition and results of the enterprise; 2) accounting – to determine the debt as an object of accounting, the procedure for its recognition, classification and reflection in the accounting and reporting system; 3) legal (social and legal) - to determine the causes of its occurrence, legal consequences of existence and repayment (or not). It was determined that the analysis of receivables is an important tool for optimizing the cash flows of the enterprise. Correct analysis of receivables will help accelerate the turnover of working capital, which in turn will allow to release significant amounts and, thereby, increase production volumes without additional financial investments. LLC "Unicar-Avto" specializes in lifting equipment for people with disabilities. The main activity is the production of lifting and loading and unloading equipment. The main specialization of the company is the sale and installation of equipment that helps people with disabilities overcome any barriers. According to the results of the analysis, it was determined that the total amount of receivables in the asset structure of LLC "Unicar-Avto" for 2020-2024 with each year only increases. Such a rapid growth in receivables indicates a negative trend. The largest amount among the types is other current receivables. In LLC "Unicar-Avto" for accounting, the BAS 8.3 program is used, which ensures the registration of transactions regarding receivables. The main primary documents for accounting for receivables in LLC "Unicar-Avto" are: contract, invoice, payment and settlement documents, bank statements, invoice and others. In LLC "Unicar-Avto" receivables for products (goods, works, services provided) are recorded in the context of contracts on account 36 "Settlements with buyers and customers". To account for other current receivables in LLC "Unicar-Avto" active account 37 "Settlements with various debtors" is used. Subaccount 371 “Settlements on advances issued” records advances provided to other enterprises. Keywords – accounting, analysis, control, receivables. List of used literature sources. 1. Kravchenko O., Kobets T. Organization of accounts receivable accounting and ways to improve it. Economy and Society, 2021, (25). 2. Mamontova N. A. Features of accounts receivable accounting according to national and international standards. Scientific notes of the National University “Ostroh Academy”. Series: Economics. 2021, No. 21, P. 115-119. 3. Oliynyk S.O. Ways to improve accounts receivable accounting. Scientific Review Journal. 2018, No. 5 (48), P. 1-8. 4. Shigun M., Mukhomor G. The economic nature of accounts receivable as an asset. Economy and Society, 2025, (72).