this research we studied how receivables are classified and how they are registered in receivable dependence. The correct registration of receivables and the correct placement in the financial situation is important, because the error of these data significantly influences the situation of the entity. The presentation of information in the financial situation is regulated by the National Accounting Standard, in parallel with the development of the entire field there are changes in these standards being adapted to the current situation. And, the description of the material was due to the use of methods of analysis and synthesis of relevant specialized papers, research studies, the provisions of the Accounting and Financial Reporting Law, Orders of the Ministry of Finance on current changes, and the application of comparison, induction and deduction.