Cash Management

Receivable

Account Receivable

Amount of money owed to the company by a third party (customer, government, etc.).

Customer receivables are a major current asset item. Their monitoring is essential for working capital management. Aging analysis identifies at-risk receivables. In SYSCOHADA, receivables are classified in account 41 (customers) and may be subject to bad debt provisions.

Related terms

← Back to glossary

Move from diagnosis to action

We prepare our next steps with a trial, a cash flow diagnostic or a practical guide.

Public diagnostic and practical resources