Accounts Receivable

Money customers owe the business for work already delivered and invoiced.

A receivable proves the business records revenue when the work is done rather than when the cash lands, which is why the line matters in the ethics topic.

Often confused with

Accounts Payable
A receivable is an invoice you sent; a payable is an invoice you received. Same arrangement, opposite sides.

Taught in

See also

3.7.A.2.ii