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The Accounts Receivable Aging Schedule is a useful tool for analyzing the aging of your accounts receivable. Analyzing the schedule allows you to spot problems in accounts receivable early, protecting your business from major cash-flow problems.

Accounts receivable is money owed to a business by its clients (customers or debtors) and shown on its balance sheet as an asset.[

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It is one of a series of accounting transactions dealing with the billing of a customer for goods and services that the customer has ordered
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What are the objectives of receivables management?

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