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Faced with all the difficulties of a novice entrepreneur, the now successful business owner Mikhail Mukhin came to a paradoxical conclusion: receivables are most often created by company employees, and very rarely by customers. This means that in order to assess and minimize risks, avoiding cash gaps, the entire management team needs to work smoothly, clearly distribute duties and responsibilities. Mikhail Mukhin's book is lively and witty "cheat sheets" in the form of comics. With their help, you will be able to build such a system of control and management of receivables, in which deferred payments from the "killers" of the business will turn into a competitive advantage.