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  2. Accounts receivable - Wikipedia

    en.wikipedia.org/wiki/Accounts_receivable

    Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

  3. Factoring (finance) - Wikipedia

    en.wikipedia.org/wiki/Factoring_(finance)

    Setting up a factoring account typically takes one to two weeks and involves submitting an application, a list of clients, an accounts receivable aging report and a sample invoice. The approval process involves detailed underwriting, during which time the factoring company can ask for additional documents, such as documents of incorporation ...

  4. End of the year business checklist: 7 tasks to do now - AOL

    www.aol.com/end-business-checklist-7-tasks...

    Reconcile your accounts receivable to help ensure your accounts are clean and auditable. Review and clean up credits and debits to know what your customers owe. Do the same for accounts payable.

  5. Entity-level control - Wikipedia

    en.wikipedia.org/wiki/Entity-Level_Control

    Periodic review of process and controls using relevant management reporting tools. For example, these would include monthly review of aging of accounts receivable to determine the extent of reserves required for doubtful debts. Independent Assessment Mechanism Use of external specialists or professionals to review and assess internal controls.

  6. How Companies Fake It (With Cash Flow) - AOL

    www.aol.com/news/2011-07-27-how-companies-fake...

    Most worryingly, EBITDA excludes changes to working capital accounts like accounts receivable and inventory, which have real cash impacts on the business. ... This anti-aging Estée Lauder SPF ...

  7. Days sales outstanding - Wikipedia

    en.wikipedia.org/wiki/Days_Sales_Outstanding

    DSO ratio = accounts receivable / average sales per day, or DSO ratio = accounts receivable / (annual sales / 365 days) Accounts receivable refers to the outstanding balance of accounts receivable at a point in time here whereas average sales per day is the mean sales computed over some period of time.

  8. Accrual - Wikipedia

    en.wikipedia.org/wiki/Accrual

    In accounting and finance, an accrual is an asset or liability that represents revenue or expenses that are receivable or payable but which have not yet been paid.. In accrual accounting, the term accrued revenue refers to income that is recognized at the time a company delivers a service or good, even though the company has not yet been paid.

  9. 5 biggest financial regrets and lessons from baby boomers - AOL

    www.aol.com/finance/5-biggest-financial-regrets...

    About two-thirds (63 percent) of U.S. adults age 65 and older owned equity through individual stocks, mutual funds or retirement savings accounts, according to an April 2023 survey by Gallup.

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