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ZENODO
Published
2025-01-25
Section
Articles
How to Cite
How to Cite
IMPROVEMENT OF OVERDUE RECEIVABLES AND PAYABLES AND THEIR AUDIT
Raximjanov Baxriddin Baxramjon o'g'li
Banking and finance academy of the Republic of Uzbekistan
Keywords: Overdue Receivables, Overdue Payables, Financial Management
Abstract
The efficient management of overdue receivables and payables is critical for maintaining financial stability and operational continuity within organizations. This article explores strategies for improving the management of overdue accounts and presents an enhanced framework for their audit. By integrating contemporary digital tools and aligning with regulatory requirements, the study offers practical solutions for addressing key challenges associated with overdue accounts. The findings are expected to provide actionable insights for financial managers, auditors, and policymakers.
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