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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.

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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

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