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Accounts receivable is a legally enforceable claim for payment held by a business against its customer/clients for goods supplied and/or services rendered in execution of the customer's order. These are generally in the form of invoices raised by a business and delivered to the customer for payment within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing with the billing of a customer for goods and services that the customer has ordered. These may be distinguished from notes receivable, which are debts created through formal legal instruments called promissory notes.〔Belverd E. Needles, Marian Powers, Susan V. Crosson. (2010) ''Financial and Managerial Accounting'', (p. 373 ).〕 == Overview == 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''〔(【引用サイトリンク】title=Definition of credit terms )〕 or ''payment terms''. The accounts receivable department uses the ''sales ledger'', because a sales ledger normally records:〔http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1073789116&type=RESOURCES〕 *The sales a business has made. *The amount of money received for goods or services. *The amount of money owed at the end of each month varies (debtors). The accounts receivable team is in charge of receiving funds on behalf of a company and applying it towards their current pending balances. Collections and cashiering teams are part of the accounts receivable department. While the collections department seeks the debtor, the cashiering team applies the monies received. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Accounts receivable」の詳細全文を読む スポンサード リンク
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