This study aims to analyze the management accounts and the potential doubtful as a follow-up loan payments policy on tutoring X in Madiun. Accounts receivable is one type of accounting transactions dealing with the billing of consumers is owed on a person, a company, or an organization for goods and services that has been given to the consumer. Results of research conducted at the Institute of tutoring X in Madiun, the researchers conclude that the management of receivables and the potential doubtful at a tutoring agency X in Madiun there have been improvements in the new school year 2016-2017. So in the new academic year 2015-2016 is no longer doubtful, but still no payment policy on credit to be paid each maturity. Keywords: Receivables Management, Potential Accounts Receivables photo and Follow-Up Credit Policy
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