This article considers the problem of one of the most important and complex financial accounting’s areas - receivables. We gave the reasons for the emergence and growth of receivables in commercial organizations. In order to effectively manage the occurrence and growth of accounts receivable, we studied the criteria and methods for assessing the reliability of counterparties. In addition, we have proposed a rough plan for conducting an express analysis of receivables. The practical aspects of the accounts receivable’s management are also considered on the example of a branch of the Dutch company LLC Mainfreight Rus, which provides freight forwarding services in Russia and other countries.