Understanding Your Aged Receivables Summary Report

what information can we learn from the aged receivables summary report?

  1. understanding client relationships better

  2. catching bookkeeping errors

  3. making sure not to count revenue twice


FULL TEXT:

Hi, I'm Burton. I'm the founder and CEO of Sutro Li. We provide accounting for great causes. Today I'm gonna give a quick tutorial of how to read and understand your Aged Receivables Summary Report. Let's have a look.

So this is your Aged Receivables Summary. This report will tell you the invoices that you have issued to customers that have not been paid yet, and how long they're overdue. In this case, you issued a number of invoices in the past 30 days for a total of $8,000. In open invoices, you have a few customers who haven't paid you in over 60 or 90 days. How can this help you better understand your customer relationships?

So in this example, City Limousines hasn't paid you in over 90 days. So they've accrued a balance of over a thousand dollars. So this would be a really good time to have a check-in, call with that customer and figure out what's the status of payment, and if there's any issues with the service that's prevented them from moving forward with paying your bills.

How can it help you check for bookkeeping errors?

In this example, let's say Marine Systems is $396. If you know that you've received this money and it has already been deposited, but it's still showing in this report, that's likely a bookkeeping error. A really common bookkeeping error is to receive money and deposit it and recognize it as revenue a second time, rather than receiving that deposit against the open invoice. So if you see money that's still in this report, but you know you've already deposited it, then you can flag that as an error and we can correct it.

This is your Aged Receivables Summary. That's our tutorial for today. Give it a try and let us know how it goes.