- accounts receivable
- *Short-term, invoiced amounts due from *customers for the supply of goods or services. Accounts receivable are classified as a *current asset in the balance sheet - when their recoverability becomes doubtful, an *allowance for bad debts is created.
Auditor's dictionary. 2014.
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Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… … Wikipedia
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accounts receivable — trade debtors The amounts owing to a business from customers for invoiced amounts. Accounts receivable are classed as current assets on the balance sheet, but distinguished from prepayments and other non trade debtors. A provision for bad debts… … Accounting dictionary
accounts receivable — trade debtors The amounts owing to a business from customers for invoiced amounts. Accounts receivable are classed as current assets on the balance sheet, but distinguished from prepayments and other non trade debtors. A provision for bad debts… … Big dictionary of business and management
accounts receivable — noun a creditor s accounts of money owed to him; normally arise from the sale of products or services • Usage Domain: ↑plural, ↑plural form • Hypernyms: ↑assets * * * acˌcounts reˈceivable 7 [accounts receivable] … Useful english dictionary
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