Accounts to be taken shall indicate the right of the purchase and production of the goods and services of the businesses, whether they are sold at the price of the sale or the labour service. In fact, goods paid to customers who buy goods or services include payments of taxes and leases. Accounts to be taken are money to collect from customers to sell credits or services to businesses.The management of accounts, the price of business, the cost of business, and the economic benefits of the business industry, will take a few of the important parts of the y importance. Based on the simplification of the y priority of the calculations to be taken, this article presents the problems of the calculations that will take effect on the operations of the calculations to be taken by companies in the country, the current situation of the management of the accounts to be taken by businesses, and the causes of the problems to be solved.