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1

Michigan. Office of the Auditor General. Audit report: Performance audit of the state treasury accounts receivable system, Department of Treasury and Department of Technology, Management, and Budget. Michigan Office of the Auditor General, 2014.

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2

New York (State). Dept. of Audit and Control. Division of Management Audit. SUNY Health Science Center at Brooklyn-- patient review: Poor controls put revenue at risk. The Division, 1991.

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3

Service, U. S. Customs, ed. Financial management: Customs did not adequately account for or control its accounts receivable : report to the Commissioner, U.S. Customs Service. The Office, 1993.

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4

Corporation, SBT, ed. SBT accounts receivable: Billing, inventory control, and accounts receivable, accounting program. SBT Corp., 1990.

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5

Salek, John G. Accounts Receivable Management Best Practices. John Wiley & Sons, Ltd., 2006.

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6

New York (State). Division of Audits and Accounts. State University of New York, accounts receivable. The Office, 1985.

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7

Stein, Randy. Introduction to patient accounts. International University Press, 1989.

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8

Accounts, Connecticut Auditors of Public. Performance audit report: Accounts receivable. Auditors of Public Accounts, 1999.

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9

New York (State). Division of Management Audit and State Financial Services. Department of Health, Medicaid accounts receivable. The Division, 2001.

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10

New York (State). Dept. of Audit and Control. Division of Management Audit, ed. Staff study, management of the State's accounts receivable. The Division, 1991.

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11

Canadian Institute of Chartered Accountants. Public Sector Accounting and Auditing Committee. Accounting for loans receivable in government financial statements. Canadian Institute of Chartered Accountants, 1993.

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12

P, DeKaye Allan, ed. The patient accounts management handbook. Aspen Publishers, 1997.

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13

MacGregor, Gervase. Solicitors accounts. Institute of Chartered Accountants in England and Wales, Accountancy Books, 1992.

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14

Connecticut. Auditors of Public Accounts. Performance audit report, Department of Social Services: Accounts receivable. Auditors of Public Accounts, 1999.

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15

Zhang, Qinghui. Ying li shi ye suo de shui ying kui hu di zhi du yu bei di ai zhang zhi du zhi jian tao. Cai zheng bu fu shui gai ge wei yuan hui, 1989.

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16

Auditor, Nevada Legislature Legislative. Audit report, State of Nevada, Office of State Controller accounts receivable. Legislative Counsel Bureau, 2010.

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17

Dean, John. Doctors accounts: An industry accounting and auditing guide. Accountancy Books [for] The Institute of Chartered Accountants in England and Wales, 1993.

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18

MacGregor, Gervase. Solicitors accounts: An industry accounting and auditing guide. Accountancy Books [for] The Institute of Chartered Accountants in England and Wales, 1993.

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19

Whitehill, Clark. Accounts and Audit of Insurance Brokers and FIMBRA Members. Butterworth, 1994.

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20

Tillett, D. R. Property company accounts: An industry accounting and auditing guide. Institute of Chartered Accountants in England & Wales, 1994.

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21

NRC Committee on Parastatal Accounts. The report on parastatal accounts. The Committee, 1993.

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22

Board, Auditing Practices. The special auditors' report on abbreviated accounts in Great Britain. Auditing Practices Board, 1997.

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23

Auditor-General, India Comptroller and. Introduction to Indian government accounts and audit. 5th ed. Prakāśana Niyantraka, Bhārata Sarakāra, 1989.

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24

Cox, Dennis W. Banking and finance: Accounts, audit, and practice. Butterworths, 1993.

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25

Bellin, Stephan. Der Teilwert bei uneinbringlichen und zweifelhaften Geldforderungen im Bilanzsteuerrecht. Duncker & Humblot, 1997.

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26

New York (State). Dept. of Audit and Control. Division of Management Audit., ed. NYS Department of Labor: The collection of accounts receivable needs to be improved. The Division, 1991.

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27

Leeburg, Verlene. Lotus 1-2-3 for accounting: A beginner's supplement. Mitchell McGraw-Hill, 1994.

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28

Committee, American Institute of Certified Public Accountants Accounting Standards Executive. Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others. The Institute, 2001.

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29

American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others. The Institute, 2001.

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30

Accounts, Great Britain Parliament House of Commons Committee of Public. Internal audit in central government: Tenth report from the Committee of Public Accounts session 1987-88. H.M.S.O., 1987.

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31

D, Nordhaus William, Kokkelenberg Edward Charles, and National Research Council (U.S.). Panel on Integrated Environmental and Economic Accounting, eds. Nature's numbers: Expanding the national economic accounts to include the environment. National Academy Press, 1999.

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32

Anton, Steurer, and Tamborra Marialuisa, eds. Greening national accounts. Concerted Action on Environmental Valuation in Europe/CRE, 2001.

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33

Montone, Deborah. Power building in medical office bookkeeping. W. B. Saunders, 1999.

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34

Office, General Accounting. Tax administration: Periodic evaluation needed if IRS uses levies to collect deferred accounts : report to the Joint Committee on Taxation, U.S. Congress. The Office, 1989.

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35

Healthcare Financial Management Association (U.S.), ed. Certified manager of patient accounts examination study guide, 1993/1994: Includes full length practice examination and explanations for multiple-choice answers : a continuing education tool. Kendall/Hunt Pub. Co., 1992.

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36

Parliament, Solomon Islands National. Report of the Public Accounts Committee on its inquiry into the 2010 budget papers. National Parliament, 2009.

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37

Leibenluft, Robert F. Reimbursement management for medical product manufacturers. Biomedical Business International, 1991.

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38

Engel, Gary T. Debt Collection Improvement Act: Significant challenges remain to effectively implement Treasury's administrative offset program : statement of Gary T. Engel, Associate Director, Governmentwide Accounting and Financial Management Issues, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform and Oversight, House of Representatives. The Office, 1998.

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39

Engel, Gary T. Debt Collection Improvement Act: Significant challenges remain to effectively implement Treasury's administrative offset program : statement of Gary T. Engel, Associate Director, Governmentwide Accounting and Financial Management Issues, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform and Oversight, House of Representatives. The Office, 1998.

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40

Connecticut. Auditors of Public Accounts. Performance audit report: State's real property management systems. Auditors of Public Accounts, 1999.

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41

Connecticut. Auditors of Public Accounts. Performance audit report: State owned surplus real property. Auditors of Public Accounts, 1999.

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42

Connecticut. Auditors of Public Accounts. Performance audit report: Surplus real property and real property control systems, Department of Transportation. Auditors of Public Accounts, 1999.

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43

Accounts, Virginia Auditor of Public. Review of the financial accounting and control operations of the State Comptroller: Final report of the Auditor of Public Accounts to the Governor and the General Assembly of Virginia. Commonwealth of Virginia, 2004.

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44

Virginia. Auditor of Public Accounts., ed. Review of the financial accounting and control operations of the State Comptroller: Interim report of the Auditor of Public Accounts to the Governor and the General Assembly of Virginia. Commonwealth of Virginia, 2004.

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45

Posner, Paul L. IRS' accounts receivable inventory: Statement of Paul L. Posner, Associate Director, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1990.

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46

British Columbia. Legislative Assembly. Select Standing Committee on Public Accounts. Review of Auditor General reports: Select Standing Committee on Public Accounts report. Legislative Assembly of British Columbia, Select Standing Committee on Public Accounts, 2003.

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47

United States. General Accounting Office. Accounting and Information Management Division. Financial audit: Schedule of Loans Receivable serviced by the Bureau of the Public Debt. The Office, 1998.

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48

Division, United States General Accounting Office Accounting and Information Management. Financial audit: Schedule of Loans Receivable serviced by the Bureau of the Public Debt. The Office, 1998.

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49

Ursal, Sofronio B. Philippines law on local government finance (annotated), volume two.: Featuring local government auditing, local government accounting, standard governement chart of accounts, accounting entries for local government taxation. Rogelio C. Lepana Group of Companies, 1987.

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50

Sutyagin, Vladislav. Valuation of the rights requirements (debt receivable): theory and practice. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013696.

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The textbook divides the concepts used in the assessment, — the right to claim the liability (debt), accounts receivable. Solved what is the object of evaluation from the point of view of the legislation on appraisal activity. Describes the specifics of the receivable and its financing in the company. The peculiarities of accounting of accounts receivable. The questions of inventory of receivables, its recognition, the used chart of accounts and procedures for cancellation. The features of the procedure of the analysis of the quality of receivables. Considers the current methodology of assessm
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