Theoretical and practical aspects of developing the concept of a scientific direction - organizing accounting and monitoring the obligations of non-public manufacturing companies on credits and loans are presented. The theoretical foundations of accounting and control of obligations of non-public production companies on loans and borrowings are revealed, a conceptual description of the categorical objects of accounting and control in the system of relations between the borrower and creditors is given, accounting and analytical support for the formation of the company's loan portfolio, and the mission of the internal corporate control service are substantiated. A separate section presents proposals for the development of principles and methods for recognizing loan costs in accounting, including methodological provisions for accounting for settlements on loans and borrowings, methods for reflecting in the financial statements debt on loans and credits and the costs of servicing them, ways to improve the effectiveness of elements of internal corporate control over turnover credit resources of the company. For researchers, university teachers, graduate students, students of economic specialties, as well as practitioners in the field of accounting, analysis and control.