Everyone knows that any business activity requires the use of funds. The company receives the funds from the sales activity and spends them to ensure its operational activities. If funds are not sufficient for the operation of the enterprise, it will sooner or later cease to operate. That is why financial managers need to constantly monitor the cash flow of the company. If the company does not use the principle of pre-payment it will always have accounts receivable. In this article will be considered features of the formation, registration, turnover and collection of accounts receivable.