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Accounts Receivable
Author: M. Elizabeth Haywood, Donald.
Introduction
Accounts receivable consists of monies dt to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected.
Analysis of Accounts Receivable and Collections
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A number of methods are used to measure accounts-receivable balances and the effectiveness of collection policies and procedures. Some of the more frequently used methods to analyze accounts receivable and collections include
A/R at Year End as a Percentage of Total Sales. This ratio is computed by dividing the fiscal year-end A/R balance by fiscal year net sales. The AAUP Statistical Survey reported averages between p