The accounts receivable ratio is one of the financial performance indicators that businesses monitor. It is useful for companies that sell goods and services on credit. Accounting theory considers the ...

Small business owners often extend credit to customers by allowing them to delay payment for services or products. Money owed by customers for goods or services already provided is called accounts ...

An asset utilization ratio that is used to determine how well a company collects receivables and short term IOU’s from customers. The accounts receivable turnover ratio is calculated by dividing a ...

Cash flow is the heartbeat of any business. Without it, even profitable companies can quickly run into trouble. Accounts receivable (AR), the money owed to a business by customers, is a critical ...

Dive into accounts receivable aging, a report that can help you manage receivables and project future cash flow. Many, or all, of the products featured on this page are from our advertising partners ...

Calculating estimates of the collectibility of accounts receivable and auditing those estimates is difficult. This article describes three techniques for assessing allowance for doubtful accounts ...