Kako izračunati Accounts Receivable

Što je Accounts Receivable?

Accounts receivable (AR) represents money owed to a company by customers for goods or services already delivered but not yet paid for. Managing AR efficiently is critical for cash flow — slow-paying customers create working capital pressure.

Vodič korak po korak

1. 1When a sale is made on credit, AR increases by the invoice amount
2. 2When the customer pays, AR decreases and cash increases
3. 3Ageing analysis: bucket AR by how overdue each invoice is (30, 60, 90+ days)
4. 4The older a receivable, the less likely it is to be collected

Worked Examples