In this way, outside the unit book shows "accounts receivable" and "bank deposits" and other subjects in the same amount of a charge to pay cash, and other units for the units, get kickbacks from.

The concepts of "rate of risk-loss" and"relative value" submitted in this paper, among other things, are instructive for appraising the commercial banks and their receivable accounts.

One is accounts receivable management in sales, the other is the management on history acountable receivable, specially on reserve for bad debts.