KNOWLEDGE – International Journal Vol.31.5 June, 2019 1409 INFORMATION SYSTEM FOR ACCOUNTS RECEIVABLE - CASE STUDY FERIZAJ Hazir Gashi Department of Finance and Credit at the Economic Academy "D. A. Tsenov "- Svishtov, Bulgaria hhgashi@gmail.com, hazir.gashi@riinvest.net Abstract: At the time of digitalization of life in general and especially of business administration in particular, it is imperative to invest businesses in this direction in order to be able to convey competition or be more competitive than others. Some actions and analysis that enable the implementation of information technology now, have not been conceived in the past. Recording and processing of daily business transactions, tracking of liabilities for accounts payable and receivables from accounts receivable, tax liabilities, calculation of salaries and tax contributions, analysis of sales for certain periods and benefits from certain items, forwarding of expenditures by spending point or even for certain periods of time are just some of the actions without which contemporary business cannot be thought of. But are all businesses in the municipality of Ferizaj sufficiently aware of the advantages offered by IT business in order to benefit from the acquisition of five Porter forces, especially in the fierce competition struggle? Not enough study says with 300 small and medium businesses that took place this year. Mainly businesses still use computer and any professional software to track taxes and contributions that the state requires and to report on time. Unfortunately, very few tests and evaluations are made to support decision-making for business management. Finally, the hope is that many small and medium-sized businesses plan to invest more in management information systems in the coming years. Keywords: Receivables, Software, MIS, Ferizaj 1. INTRODUCTION In the era of computerization and digitization of businesses, the more businesses should use the new technology and the contemporary knowledge for their use to apply in practice in their businesses. But is it so true in the daily life of businesses in Ferizaj, which is one of the most economically developed cities in Kosovo. In the study of about 300 businesses, mostly commercial but also some hotels and much less productive, the facts speak for a very slow and sluggish penetration of contemporary technology and information systems. The facts say that businesses are more oriented to the use of computers and software just to report tax obligations and payments to the state rather than to analyze and use the information system to support decision-making for management. Rarely is also encountered in the volume of records with notebook and pencil without any other technology. But there are also rare cases that are in line with the world's newest technologies and use advanced software for analysis and simulation to support the executive in decision-making. This study is done only with medium and small enterprises but not with large ones. Evidence and analysis of expectations for accounts receivable at certain time periods help businesses to correctly schedule their financial assets movement and the ability to make payments for accounts payable as well as for potential investments in expansion and further development of businesses. For the purposes of the study, two working hypotheses have been formulated:  First hypothesis - Businesses in Ferizaj municipality use information technology to a large extent to report tax obligations to the state;  Second Hypothesis - Transmission of receivables is not provided even at the minimum required by software used by businesses. 2. METHODOLOGY AND DATA Given the process of processing accounts receivable and the need to provide accurate and real-time information, figure number 1, we are presenting the scheme under which the research was conducted. Due to the nature of the study, it is intended to use a methodology that allows the use of theoretical achievements and theoretical knowledge in this field and the use of relevant scientific literature as well as combine them with practical achievements using combined methodologies. So, besides theoretical analysis Figure 1