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毕业论文文献综述 AccountsReceivable Author:M.ElizabethHaywood,Donald. Introduction AccountsreceivableconsistsofmoniesduefromcustomersasaresultofanorganicnormalbusinessoperationsThemanagementofaccountsreceivableisanextremelyimportantfunctionsincethecollectionofoutstandingreceivablesrepresentsthesimportantsourceofcashforallorganizationssellinggoodsonopenaccount.Becausimpactthataccounts-receivablceollectionshaveoncashflow,itisimportantthatresponsibilityfortheday-to-daymanagementofcreditandcollectionsactivitiesbetoasingleindividualwithintheorganization. AccountsReceivableasaCurrentAsset Onthebalancesheet,accountsreceivableisreportedasacurrentassetandisconsofanorganization'sworkingcapital.Asacurrentasset,accountsreceivableisexpturnedintocashwithintheannualoperatingcycleofabusiness,whichformostbusgenerallyconsideredtobeoneyearandcorrespondstothetwelve-monthfiscalyearfinancialeportinpurposes.This,however,doesnotimplythatitshouldtakeoneyeartocollectindividualreceivablebalances. Inthecaseofauniversitypress,accountsreceivablerepresentsamajorcomponent(assetsworkingcapital^ndcashflow.Theothermajorcomponentsofauniversityress'sworkingcapitalarecash,short-terminvestments,andinventory.AsacomponentofwcapitalaccountsreceivablmustbecarefullmanagedinordertobeturnedintocashasquicklyaspossibleindtoavoidbecominguncollectiblAlthoughaccountsreceivablesreportedisacurrentasset,itmustbecarefullyaluatedandreportedbecauseuntilthereceivableiscollected,itcannotreadilyassistwiththepayingofcurrentobligati AccountsReceivableandCollectionsReports Becauseofthesignificanceofaccountsreceivableitisimportantformanagementtoperiodicreportsthatbothmeasuretheeffectivenessofcollectionactivitiesandinfmanagementofproblemaccounttsleally,reporhouldbegeneratedonamonthlybasis,butdependingonthesizeofthereceivablebalanceandcollectionsstaff,theissua：reportmayrangefromweeklytoquarterlyThisflowofinformatioiisnecessarysothatmanagementandcollectionstaffcandeterminewhethercurrentcreditandcollectionspoliciesandproceduresareworking,or