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毕业论文文献综述Accounts ReceivableAuthor: M. Elizabeth Haywood, Donald.IntroductionAccounts receivable consists of monies due f rom customers as a result of an organic normal businessoperationsThe management of accounts receivableis an extremely important function since the collection of outstanding receivables represents the s important source of cash for all organizations selling goods on open account. Becaus impact that accounts-receivablceollectionshave on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be to a single individual within the organization.Accounts Receivable as a Current AssetOn the balance sheet, accounts receivable is reported as a current asset and is cons of an organization's working capital. As a current asset, accounts receivable is exp turned into cash within the annual operating cycle of a business, which for most bus generally considered to be one year and corresponds to the twelve-month fiscal year financialeportinpurposes.This,however, does not imply thatitshouldtakeone year to collect individual receivable balances.In the case of a university press, accounts receivable represents a major component ( assetsworking capital^nd cash flow. The othermajor components of a universityress's working capital are cash, short-term investments, and inventory. As a component of w capitalaccountsreceivablmust be carefullmanaged in orderto be turnedintocash as quicklyas possibleind to avoid becoming uncollectiblAlthough accountsreceivables reportedis a currentasset,itmust be carefullyaluatedand reportedbecause untilthe receivable is collected, it cannot readily assist with the paying of current obligatiAccounts Receivable and Collections ReportsBecause of the s...