Accounts Receivable AR
Money customers owe a company for goods or services already delivered but not yet paid for.
What it is
Accounts receivable is the total owed to a company by customers who bought on credit. It is a current asset on the balance sheet, usually shown net of an allowance for amounts not expected to be collected. It represents sales already booked as revenue but not yet turned into cash.
Why it matters
Receivables tie up cash and carry collection risk, so their size and quality affect liquidity and earnings reliability. Receivables growing faster than sales can signal aggressive revenue recognition or customers who are slow or unable to pay. Tracking them helps you judge how real the reported revenue is.
How it's calculated
It is the gross amount owed by credit customers minus an allowance for doubtful accounts; its efficiency is often measured with days sales outstanding, which is receivables divided by revenue, times the number of days.
How Quintarthai uses it
Accounts receivable appears under current assets on the Financials tab of a company page, where you can compare its growth against revenue to spot collection or recognition concerns.