Any time your business has a claim against a debtor for a short-term extension of credit, you will use an accounts receivable entry in your financial records and send an invoice to request payment ...

Dead accounts receivable were covered in my column last week, but I have some additional comments that go beyond just managing their collection. Delaying a payment or not paying an invoice and letting ...

When asked whether they'd prefer to have cash or accounts receivable, many small business owners would probably answer cash. However, not all small businesses use cash-based operating models.