All economic entities operating in a market environment, regardless of ownership structure, production direction, and other characteristics, involve numerous stakeholders such as founders, investors, external enterprises, budget departments, non budgetary organizations, banks, and individuals. These entities are involved in the allocation of production and financial resources, as well as the execution of production, sales, and supply processes. The management of debts owed by debtors and creditors in the current market environment, where settlement relations are not regulated by government bodies, is crucial for maintaining an efficient structure of enterprise assets, improving the turnover rate of funds, ensuring financial stability in entrepreneurial activity, safeguarding entrepreneurial property, reducing non productive expenses and losses, enhancing solvency, and ultimately achieving the main objective of entrepreneurial activity, which is to increase realized profit. The experience of Western countries that have developed over a long period of time in adopting a market economy, as well as national enterprises operating during the transition to a market economy, demonstrates that as the exchange of goods and money increases, there is a growing need for accurate and timely accounting of debts and payments between economic entities, as well as between these entities and government and banking institutions. This need is particularly important in the context of expanding and complex relationships between money markets, both domestic and international, which represent a crucial aspect. Consequently, there is an increased demand for enhanced accounting control over the movement of receivables and payables in settlement relations. Managing the movement of debtors and creditors is a primary responsibility of management.