Accounts Receivable
Accounts receivable are amounts customers owe for goods or services already delivered on credit.
Receivables and trade-debtor terms used to classify customer amounts owed to a business.
Receivables and Trade Debtors covers receivables and trade-debtor terms used to classify customer amounts owed to a business.
Use these pages when receivable quality changes revenue collectability, working capital, credit risk, cash conversion, or earnings quality. It sits inside Receivables Basics, so readers can move up when the broader accounting context matters.
Use the table below to choose the narrower accounting branch before applying a term to a statement line, model input, audit trail, tax schedule, covenant test, or management report.
| Area | Use it for |
|---|---|
| Account Receivable | Customer amount owed for goods or services already provided on credit. |
| Receivables | Amounts owed to a company by customers, borrowers, employees, tax authorities, or other parties. |
| Trade Debtors | Customers that owe payment for goods or services sold on credit in the ordinary course of business. |
| Trade Receivables | Customer receivables arising from normal sales of goods or services on credit. |
Receivables content is educational and does not provide accounting, audit, tax, credit, legal, collection, investment, or valuation advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Accounts receivable are amounts customers owe for goods or services already delivered on credit.