For Accounts Receivable we have terms and definitions in 8 topics. The topics are Accounting, Business, Finance, Frauds and Scams, Fundraising, Investing, Sanitation and Tax.

Accounts Receivable (Accounting)

is a current asset representing money due for services performed or merchandise sold on credit.

Accounts Receivable (Business)

Money owed to your business for goods or ser­vices that have been delivered but not yet paid for.

Accounts Receivable (Finance)

Amounts that customers owe the company. A Current Working Capital Asset. Also see Revenue Recognition in Accrual Accounting and Working Capital.

Accounts Receivable (Frauds and Scams)

A component of a corporation's current assets that consists of money owed to the corporation for services or merchandise it sold to customers. It is a key factor in examining a corporation's "liquidity"--its capacity to meet current obligations without receiving additional revenues.

Accounts Receivable (Fundraising)

Office procedure to control collections on pledges, including files reflecting balances due on pledges, terms of payments , records & dates of payments made.

Accounts Receivable (Investing)

A component of a corporation's current assets that consists of money owed to the corporation for services or merchandise it sold to customers. It is a key factor in examining a corporation's "liquidity"--its capacity to meet current obligations without receiving additional revenues.

See Also: Accounts Receivable Turnover Ratio; Asset; Balance Sheet; Liquidity

Accounts Receivable (Sanitation)

An asset reflecting amounts owing on open account from private persons or organizations for goods and services furnished by a government (but not including amounts due from other funds of the same government). Although taxes and special assessments receivable are covered by this term, they should be recorded separately in Taxes Receivable and Special Assessments Receivable accounts respectively. Amounts due from other funds or from other governments should also be reported separately.

Accounts Receivable (Tax)

Amounts due the company on account from customers who have bought merchandise or received services. Accounts Receivable is a current asset in the Balance Sheet.

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