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The values that make up the group of accounts receivable account, usually one of the largest and most important assets of enterprises, requiring, on grounds that an efficient and adequate control for the effective management of these rights. As part of that group of receivables, are pre-dated checks, which include, in actuality, one of the most used forms of payment. The lack of control or the inappropriate management of accounts receivable, especially pre-dated checks, besides the eventual losses in the credit receiving, can cause liquidity problems to the company, affecting the working capital negatively. Observing this problem, in the company where one of the researchers works, it was noticed the necessity to develop an information system which allows, besides the control of accounts receivable, an analytical and specific control to the management of pre-dated checks. Thus, based on an applied research, with procedures of action research, it is presented in this article, the process of the development, implementation and use of information system destined to the control and management of specific receivables (pre-dated checks) of a large-sized enterprise group of agribusiness sector, in Paraná State. The integration and automatization of all parallel and decentralized control which were performed with pre-dated checks are the relevant benefits provided by the developed system whose module is integrated with enterprise management system in use in the company.

accounts receivable; pre-dated checks; information system