Accounts Receivable

The following 104 items are listed by Content Data.

Process Flows

Close-the-Books Process Flow

This tool includes two sample process flows that can be used as a general guide to understanding, reviewing and mapping ...
Subscriber Content
Mon, Jan 25, 2021
Benchmarking Tools

Lockbox Accounts Key Performance Indicators (KPIs)

This tool defines lockbox accounts, shares leading practices to mitigate the effects of processing, and provides methods...
Subscriber Content
Mon, Jan 18, 2021
Risk & Control Matrices - RCMs

Manage Customer Orders: Sales Approval Process Risk and Control Matrix (RCM)

This document outlines risks and controls common to sales approval during the ‘‘manage customer orders’’ process in a ri...
Subscriber Content
Mon, Nov 18, 2019
Audit Reports

Billing and Credit Memo Process Review Audit Report

This sample audit report focuses on the customer billing and credit processes for invoices and credit memos.
Subscriber Content
Mon, Sep 23, 2019
Checklists & Questionnaires

Sales Order Entry Questionnaire

This sample questionnaire is designed to document a review of the sales order entry process. This process focuses on evi...
Subscriber Content
Mon, Jul 22, 2019
Checklists & Questionnaires

Accounts Receivable, Credit and Collections Questionnaire

This questionnaire can be used to compare your current business practices with leading practices for the accounts receiv...
Subscriber Content
Mon, Apr 22, 2019
Checklists & Questionnaires

Site Audit Questionnaire

This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the fa...
Subscriber Content
Mon, Apr 22, 2019
Risk & Control Matrices - RCMs

Process Accounts Receivable and Collections RCM

This document outlines the risks and controls common to the accounts receivables and collections process in a risk contr...
Subscriber Content
Mon, Mar 4, 2019
Articles

The Journey to Implementation Continues

Under new requirements, credit losses under generally accepted accounting principles (GAAP) move from an “incurred” meas...
Subscriber Content
Mon, Dec 3, 2018
Audit Reports

Billing and Collections Review Audit Report: Hospitals and Clinics

This sample audit report focuses on accounts receivable (AR) controls and processes associated with hospitals and health...
Subscriber Content
Mon, Oct 22, 2018
Risk & Control Matrices - RCMs

Manage Billing/Account Adjustments RCM

This document outlines risks and controls common to the manage billing/account adjustments process in a risk control mat...
Subscriber Content
Mon, Jun 11, 2018
Blog

What is Process Accounts Receivable, Credit and Collections?

In recent blog posts, we’ve discussed KPIs for various processes and even gave a concise description of wha...
Thu, Mar 8, 2018