Account Receivables

📥 Accounts Receivable (AR) Report

The Accounts Receivable Report provides a detailed view of all outstanding amounts owed by customers for goods or services sold on credit. It is an essential financial report that helps businesses track pending payments, manage cash flow, and improve collection efficiency.

✅ Purpose

• To monitor pending receivables from customers.

• To track invoice-wise outstanding balances.

• To analyze aging of dues and identify overdue payments.

• To support collection planning and follow-ups.

• To improve cash flow forecasting and financial planning.

📌 Key Components

1. Customer Name

   • The customer or company who owes payment.

2. Invoice Number

   • Reference number of the sales invoice.

3. Invoice Date

   • Date the invoice was issued.

4. Due Date

   • The date by which payment is expected.

5. Invoice Amount

   • Total amount of the invoice (including tax, if applicable).

6. Amount Received

   • Payments received against the invoice.

7. Outstanding Amount

   • Balance still due:
   info

   Outstanding = Invoice Amount – Payments – Credit Notes

8. Aging Buckets

   • Breakdown of the outstanding balance by the number of days overdue:

     • Current (0–30 days)

     • 31–60 days

     • 61–90 days

     • Over 90 days

9. Status

   • Paid / Partially Paid / Unpaid / Overdue

🧾 Example Report Format

Customer Name	Invoice No.	Invoice Date	Due Date	Invoice Amt (₹)	Received (₹)	Balance (₹)	Status	Aging
ABC Traders	INV-00125	2025-07-01	2025-07-15	₹20,000	₹15,000	₹5,000	Partially Paid	0–30 days
XYZ Distributors	INV-00110	2025-06-01	2025-06-15	₹18,000	₹0	₹18,000	Overdue	31–60 days
PQR Enterprises	INV-00100	2025-04-15	2025-04-30	₹10,000	₹10,000	₹0	Paid	-

📆 Filters and Features

• Date Range Filter – View receivables for a specific period.

• Customer Filter – Filter by specific customer or region.

• Invoice Status Filter – Show only overdue, unpaid, or partially paid invoices.

• Aging Analysis View – Summary by aging buckets.

• Currency Filter – View balances in customer’s or base currency (multi-currency support).

• Branch / Department Filter – View by location or team.

• Export Options – Export to PDF, Excel, or CSV.

• Drill-down Capability – Click invoice to view detailed transaction or customer ledger.

📈 Use Cases in ERP

• Accounts & Finance Teams use it to plan and execute payment collections.

• Sales Teams use it to check customer credit status before fulfilling new orders.

• Management uses it to review collection performance and risk exposure.

• Auditors refer to it to verify outstanding customer balances.

📊 Aging Summary Example

• Aging Bucket Total Outstanding (₹)
  • 0–30 Days ₹25,000
  • 31–60 Days ₹12,000
  • 61–90 Days ₹8,500
  • Over 90 Days ₹4,000

🔐 Security and Access Control

• Only authorized roles (e.g., Finance, Management) can view customer outstanding data.

• Detailed permissions can control access by region, branch, or customer group.