This study aims to find out the arrangements concerning the transition of accounts payable and the guarantees in practice related to the prevailing laws and regulations as well as to evaluate the cases occurring in civil cases of decision No.16/Pdt.G/2015/PN.Krg. Researchers use normative legal research that uses library materials to analyze cases. The type of research data is using secondary data consisting of primary, secondary and tertiary legal materials. Arrangements on the transfer of accounts payable are specifically regulated in the Civil Code concerning cessie in article 613, subrogation in article 1400 and the innovation in article 1413. Regarding the specific guarantee placed by the mortgages is specifically regulated in Law No. 4 of 1996 on Rights of Land and Land-related Objects. In this case the judge's judgment and judgment are appropriate, but the researcher wants to explore more about the legal aspects of the settlement of cases, especially in the transition of collateral issues arising from the shifting of accounts receivable that are not in accordance with the prevailing regulations.