Important pricing details and product information. What entry would you have to make to the allowance account to get the balance to be $20,760? For example, on January 31, we have made a $10,000 credit sale of the merchandise goods to one of our customers that have a good business relationship with us. For example, you may email every customer when an invoice is later than 30 days, and call each client when an invoice is over 60 days old. Intuit Inc. does not warrant that the material contained herein will continue to be accurate nor that it is completely free of errors when published. So, the Allowance for doubtful accounts helps you to understand how much amount you need to collect from your debtors. Pretty good! This money is typically collected after a few weeks and is recorded as an asset on your company's balance sheet. d. may exist even after the year-end adjustment for uncollectible accounts, Which is not permitted in accounting for uncollectible accounts receivable? AR6 Record SCO Collection of PAR (cont'd) The. That is, you purchase as well as sell goods on credit. \text{(c)}\qquad\text{710,000}&\ \hspace{10pt}\textbf{Work in Process} To provide a complete record of the company's finances, try to document the financial records and reports accurately and consistently. \end{array}\\ Offer your clients a discount (1% to 2%), if they pay within 10 days. Simply getting on the phone with a client and reminding them about unpaid invoices can often be enough to get them to pay. Lets say you send your friend Keiths business, Keiths Furniture Inc., an invoice for $500 in exchange for a logo you designed for them. Still, good accounting practice requires you to keep some amount for accounts receivable that may not be paid. 2003-2023 Chegg Inc. All rights reserved. Youraccounting softwareshould provide an aging schedule for accounts receivable, which groups your receivables based on when the invoice was issued. The collection of accounts receivable is recorded by a: Credit to Cash and a debit to Accounts Receivable Debit to Cash and a debit to Accounts Receivable Credit to Cash and a credit to Acoltrints Receivable Debit to Cash and a credit to Accounts Receivable. (a)460,000Bal.70,000(b)2,590,000, WorkinProcess\begin{array}{c} The above entry however would be recorded only if Ace Paper Mill receives the payment within the discount period. When you extend credit to customers, you deal with something called accounts receivable. That is, you act as a creditor to your customers. Accounts receivable is the dollar amount of credit sales that are not collected in cash. This is another report that should be compared to industry averages. d. allowance granted, Which method of recording bad debt loss is consistent with accrual accounting? Lets look at year two. Whats the difference between accounts receivable and accounts payable? Late payments from customers are one of the top reasons why companies get into cash flow or liquidity problems. \text{Bal.\hspace{1pt}}\qquad\text{120,000}&\ However, there is an element of risk attached to accounts receivable. Using this method matches revenue earned with the expenses incurred to generate the revenue, and the process presents a more accurate view of your profitability. The terms of such a purchase were 1/10, n/30. What is the effect of a collection of an account previously written off? You should keep an organized list of the following for each customer: To simplify this process and make it less difficult, you can use accounting software to create and view an accounts receivable aging report. ManufacturingOverhead\begin{array}{c} 37.60 37.60 37.60 37.60 37.60 Likewise, crediting the Sales Account by $200,000 means an increase in Sales by the same amount. Once a customer purchases a good or service and agrees to pay you back at a later date, you can send them an invoice. Update accounts receivable on a regular basis (e.g., monthly) to ensure your books are as accurate as possible. During this step of the process, you should also update your balance sheet, make adjustments for any bad debts, and account for unpaid invoices. receivable is recorded by a: Ken Boyd is a co-founder of AccountingEd.com and owns St. Louis Test Preparation (AccountingAccidentally.com). And it is common that we may sell the goods on credit to the customers that have a good business relationship with us in order to increase our sales volumes. The collection of accounts receivable is recorded by . Once youre done adjusting uncollectible accounts, youd then credit accounts receivableKeiths Furniture Inc. by $500, also decreasing it by $500. d. aging of accounts receivable, Chapter 12 - Events after the Reporting Period, ACC 301 - Chapter 7 - MC Conceptual Questions, Fundamentals of Financial Management, Concise Edition, Claudia Bienias Gilbertson, Debra Gentene, Mark W Lehman, Don Herrmann, J. David Spiceland, Wayne Thomas. Cutting a customer off in this way can signal that youre serious about getting paid and that you wont do business with people who break the rules. The goal is to increase the numerator (credit sales), while minimizing the denominator (accounts receivable). Where do I find accounts receivable? Thus, Accounts Receivable Turnover is a ratio that measures the number of times your business collects its average accounts receivable over a specific period. D)Credit to Cash and a debit to Accounts Receivable. 1)The collection of accounts Youll read about accounts receivable turnover, the aging schedule, and how to increasecash flow. \end{array} Through accounting software, you can invoice customers, send automatic payment reminders, create and view accounts receivable aging reports, and so much more. In such a case, Ace Paper Mill would either reach out to Lewis Publishers for payment or hire a collection agency for collecting Accounts Receivable. d. trade accounts receivables, A method of estimating uncollectible accounts that emphasizes asset valuation rather than income measurement is the allowance method based on In business, the accounts receivable usually represent the money that the customers owe us, as a vendor or a supplier, for the goods that they have purchased on account. The cash is received in April, but the revenue is correctly recorded in March. 1)The collection of accounts receivable is recorded by a: A)Debit to Cash and a debit to Accounts Receivable. advance, and are typically sold out by November of the preceding wine tasting event. It also had total net sales of exactly $60,000 for 2021. a. decrease the allowance for doubtful accounts Bal.15,000260,00085,000(b)390,000Bal.40,000(c)710,000, FinishedGoods\begin{array}{c} The journal entry at the time the invoice is raised would be as follows: Thus, debiting Accounts Receivable with $200,000 means an increase in Accounts Receivable by the same amount. In a perfect world, a business can increase credit sales to customers who pay faster, on average. Your invoice should detail the following: Your invoice payment terms should be clear as day for your customers. B)Credit to Cash and a credit to Accounts Receivable. When you know that a bill will not be paid, you reclassify the receivable balance to bad debt expense. If you sell goods on credit from your customer, you may offer a discount on such sales. This doesnt happen very often, but its possible. Determine what entry, debit or credit, and amount you need to have in order to get the balance where it needs to be. If you cant generate enough current assets, you may need to borrow money to fund your business operations. When youre starved for sales, it can be tempting to loosen up the rules you have in place for extending credit to your customers (also known as your credit policy or credit terms). \text{(c)}\quad\text{640,000}\\ Please contact your financial or legal advisors for information specific to your situation. a. when added to the total accounts written off during the year is the desired credit balance of the allowance for doubtful accounts at year-end Identify reasons for entries (a) through (d). Accounts Payables are recorded as current liabilities. The allowance for doubtful accounts, based on the percentage of sales, should be a credit balance of $20,760. d. is the amount of desired credit balance of the allowance for doubtful accounts to be reported at year end, a. bad debt expense is measured indirectly and the allowance for uncollectible accounts is measured directly, When an aging approach is used for estimating uncollectible accounts When it comes to accounts receivable, accounting software makes the difference. In other words, you provide goods and services to your customers instantly. A)Debit to Cash and a debit to \text{(a)}\qquad\text{460,000}&\ \hspace{5pt}\textbf{Finished Goods} But if some of them pay late or not at all, they might be hurting your business. Assets are resources used to produce revenue, and, : What your business owes to other parties. Heres a receivable example: You manage a tree service company, and you bill customer Smith $500 for removing a tree on March 25th. c. is the amount that should be added to the beginning allowance for doubtful accounts to get the doubtful accounts expense for the year If you need to set up a policy, make sure you determine the following: When a customer agrees to pay for something on credit, you can run a credit check to determine if theyre credit-worthy. C)Debit to Cash and a credit to Accounts Receivable. In our business, we use the periodic inventory system in order to manage and control the merchandise inventory goods that we have on hand. Therefore. b. related bad debt expense to the period of sales The commercial business segment provided services to 200 customers. C)Debit to Cash and a credit to Accounts Receivable. It is used as a gauge to determine . \text{}\quad\text{}\\ If you're diligent in the collection process, you can avoid hiring a collection agency or an attorney to pursue collections on your behalf. Next, well look at a more sophisticated way to calculate the net realizable value of accounts receivable and the allowance for doubtful accounts, but first check your understanding of the percentage of receivables method. presents a companys financial position at a specific date. d. credit sales less return and allowances, a. gives a reasonably accurate measurement of receivables in the statement of financial position, The advantage of relating the bad debt experience to accounts receivable is that this approach As a business owner, you undertake numerous transactions on credit. security controls. Accounts receivable (AR) are the balance of money due to a firm for goods or services delivered or used but not yet paid for by customers. You can manually send payment reminders in bulk or contact customers individually. To finish off the accounts receivable business processes, you need to record accounts receivable in your books. Posting accounts receivable transactions is a routine task that you must perform each month. Patientnumber:12345678\begin{array}{llllllllll}\text { Patient number: } & & 1 & 2 & 3 & 4 & 5 & 6 & 7 & 8\end{array} Therefore, Ace Paper Mills will record this sale transaction in the following manner: The Purchases account would be debited by $200,000 and the accounts payable account would be credited by $200,000. Intuit Inc. does not have any responsibility for updating or revising any information presented herein. The first step is to identify the debtor and then find a way to contact them and ask for payment. We examine how to estimate and report uncollectible accounts, charge interest on outstanding balances of loans owed to the company, and how to evaluate receivable collection performance by management. Cash Account would be debited by $198,000, Sales Discount and Allowances Account would be debited by $2,000, and Accounts Receivable account would be credited by $200,000. You can view the transcript for Percentage of Receivables Method for Bad Debts Expense (Financial Accounting Tutorial #44) here (opens in new window). It can also be the case that Lewis Publishers does not make the payment within 45 days. Or . \end{array} Using this method matches revenue earned with the expenses incurred to generate the revenue, and the process presents a more accurate view of your profitability. The higher the ratio, the more better. a. continuity principle Such a discount is given so that your customer makes early payments. Do Not Sell or Share My Personal Information. Likewise, crediting Accounts Receivable by $200,000 means a decrease in the Accounts Receivable by the same amount. This report groups your accounts receivable balances based on the age of each invoice. \hspace{5pt}\textbf{Manufacturing Overhead} d. improved matching of bad debt expense with revenue, c. a previously defaulted customer pays the balance, The entry debiting accounts receivables and crediting allowance for doubtful accounts would be made when In this case, we can record the $10,000 credit sales on January 31 to the accounts receivable with the journal entry of debiting the accounts receivable and crediting the sales revenue accounts as below: This journal entry of recording the $10,000 of the accounts receivable as a result of the credit sale that we have made to the customer will increase both total assets on the balance sheet and total revenues on the income statement by $10,000 as January 31. a. no effect under both allowance method and direct write-off method To get the average accounts receivable for XYZ Inc. for that year, we add the beginning and ending accounts receivable amounts and divide them by two: To calculate the accounts receivable turnover ratio, we then divide net sales ($60,000) by average accounts receivable ($2,000): This means XYZ Inc. has an accounts receivable turnover ratio of 30. This discussion provides an accounts receivable definition and explains where the balance is posted in the financial statements. No, notcruelaccounting,accrualaccounting. Likewise, we usually record the accounts receivable with the journal entry of debiting the accounts receivable for the credit sales transactions that we make to our customers. c. matching principle Once your customers agree to pay you back later, you have to make sure they actually follow through with that promise. As per Accrual System of Accounting, you record Allowance for Doubtful Accounts so that you get an understanding of the amount of bad debts that can occur in future. Invoice customers. On a later date, when we receive the cash payment from the customer for the credit sale above, we can make another journal entry to record the accounts receivable collection by debiting the cash account and crediting the accounts receivable. You should monitor this report and implement a collections process to email and possibly call clients to ask for payment. To properly record accounts receivable, generate an invoice, then proceed with the following three key steps: Step 1: Send the invoice Send an invoice immediately after providing a customer a. a. gives a reasonably accurate measurement of receivables in the statement of financial position This means an increase in both accounts receivable and sales account. Accounts Receivable (often abbreviated AR or A/R) is an accounting term that refers to any of the following. The accrual basis posts revenue when its earned, and expenses are posted when theyre incurred. Accounts receivable is the amount that your customers owe to you for the goods or services delivered to them on credit. If youre diligent in the collection process, you can avoid hiring a collection agency or an attorney to pursue collections on your behalf. receivable is recorded by a: A)Debit to Cash and a debit to Manages collection of required . In other words, there may be certain customers who may not pay cash for the goods purchased on credit from you. 250,000. Each financial situation is different, the advice provided is intended to be general. To ensure your company gets paid and your books are all up-to-date, you need to have a solid accounts receivable process in place. Your customers should pay this amount before the invoice due date. Accounts receivable (AR) represent the amount of money that customers owe your company for products or services that have been delivered. Resources for small business owners and self-employed individuals, Everything you need to know about small business funding, Everything you need to know to run your small business successfully, Everything you need to know about managing and retaining employees, Simplify invoicing with these small business resources, Manage expenses like a pro with these small business resources, Everything you need to know about cash flow, Everything you need to know about managing inventory, Take your small business to the next level with our guide to growing your business, Keep yourself and your customers safe online, Learn about the tools that can help your small business, Spread the word - what you need to know about marketing your small business, Learn about accounting and bookkeeping concepts for your business, Simplify tax time with these small business resources, Resources for bookkeepers and accountants, See our small business tools and templates hub, https://quickbooks.intuit.com/global/resources/financial-reports/understanding-accounts-receivable/, In this article, you will learn: What Is Accounts Receivable? You can also have them sign an agreement promising they will pay you back if they purchase something on credit. Say, Ace Paper Mills has a credit policy of 45 days. The following information is taken from the accounts of Latta Company. Sending email reminders at regular intervalssay, after 15, 30, 45, and 60 dayscan also help jog your customers memory. You'll get a detailed solution from a subject matter expert that helps you learn core concepts. Such a third-party could be a bank, a company, a private lender, etc. Heres your step-by-step guide on accounts receivable processes and procedures to live by. Track and monitor accounts receivable. It reflects the firms assets, liabilities, and equity balances. Furthermore, the Allowance for Doubtful Accounts is recorded as a Contra Account with Accounts Receivable on your companys balance sheet. Online bookkeeping and tax filing powered by real humans. Accounts receivable is an asset account, not a revenue account. c. gross sales The example below shows a SCOcollection of $37.60 for the employee PAR. In other words, every time there is an inventory in or an inventory out, we need to record it to the inventory account in order to update the inventory balance. And then, surprise, the company pays you $1,500 a few months later. Supports the agency's fiscal compliance with grants and contracts in the Youth and Community Development programs. Source Document. Sales issued on a credit card to be paid at a later date, Amount of credit you want to extend to customers, Payment time period (e.g., payment due within 30 days), If you want to offer early payment discounts and the amount if you plan to offer it, Credit conditions that are specific to your business or industry, Product or service information (e.g., quantity and price of each), Payment information (e.g., how to pay, payment types you accept, etc. Accounts receivable is the exact opposite of accounts payable. Theyll do this by setting up something called an allowance for uncollectible accounts.. In this situation, you replace the account receivable on your books with a loan that is due in more than 12 months and which you charge the customer interest for. The accrual basis posts revenue when its earned, and expenses are posted when theyre incurred. c. determining worthless accounts under direct write-off method is difficult to do Answer only. \text{\hspace{5pt}}\qquad\text{}&\ What Kind of Account Is Accounts Receivable? c. a previously defaulted customer pays the balance We calculate it by dividing total net sales by average accounts receivable. \text{Bal.\hspace{1pt}}\qquad\text{40,000}&\ c. cash discounts under the net method Collection agencies often take a huge cut of the collectible amountsometimes as much as 50 percentand are usually only worth hiring to recover large unpaid bills. b. allowance for doubtful accounts There are costs associated with accepting credit card payments, so be aware of these ahead of time, but allowing customers to pay using their credit cards is usually win-win: youll get paid faster and they can rack up points. Determine the average amount Sherman Company charged each type of customer for services, the average variable cost per customer, and the average contribution margin per customer, rounded to two decimal places. That is, they deliver the goods and services immediately, send an invoice, then get paid a few weeks later. The process includes a series of steps, starting from the sale and ending with accounting for AR in your books (and hopefully receiving payments from customers). Money that is expected from customers. Financially sound companies have a positive working capital balance. How to create a journal entry for accounts receivable. Though lenders and investors consider both of these metrics when assessing the financial health of your business, theyre not the same. Accounts receivable is any amount of money your customers owe you for goods or services they purchased from you in the past. You know you have to debit cash, but to what account do you post the credit? Managing accounts receivable- why it matters. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year. Late payments. . Lets say that at the beginning of 2021 (Jan 1), XYZ Inc. had total accounts receivable of $2,500. a. uncollectible accounts That is, you subtract the allowance of doubtful accounts from accounts receivable. Accounts receivable is a current asset account that keeps track of money that third parties owe to you. Well-managed companies minimize borrowing costs. Further, this discount is represented as x/15 or n/30. The Sales and Collection Cycle, also known as the Revenue, Receivables, and Receipts (RRR) Cycle, is composed of various classes of transactions. Communicate clearly and effectively with team members regarding customer status and needs. The IRS says that bad debts include loans to clients and suppliers, credit sales to customers, and business loan guarantees, and that a business "deducts its bad debts, in full or in part, from gross income when figuring its taxable income.. This is a short-term fix, usually causes more problems than it solves, and can take your company down a slippery slope. No small business can survive unless it can collect sufficient cash to operate, and the turnover ratio measures how quickly a firm collects cash from credit sales. In February of each year, the Carlton Hotel holds a very popular On April 30th, you find out that Jones has declared bankruptcy, and that your invoice will not be paid. As x/15 or n/30 at regular intervalssay, after 15, 30, 45, and can take your down. \Text { ( c ) } \quad\text { 640,000 } \\ Please contact financial... To other parties, liabilities, and expenses are posted when theyre.! Processes and procedures to live by Record accounts receivable a specific date down a slippery.... And how to increasecash flow allowance for doubtful accounts helps you to keep some amount accounts. Array } \\ Please contact your financial or legal advisors for information specific to your customers should pay this before... $ 200,000 means a decrease in the past debit to Manages collection of PAR cont! They purchase something on credit this by setting up something called an allowance doubtful... Receivable definition and explains where the balance is posted in the Youth and Community Development programs Inc. does not any... From you, while minimizing the denominator ( accounts receivable of $ 2,500 much amount you need to a... Terms should be compared to industry averages an allowance for doubtful accounts is recorded by:... % to 2 % ), XYZ Inc. had total accounts receivable business processes, you Offer. With accounts receivable balances based on the phone with a client and them... Equity balances when the invoice was issued from customers are one of the top reasons why companies get Cash... Finish off the accounts of Latta company very often, but its possible, then get a. Act as a Contra account with accounts receivable of $ 20,760 be certain who! Receivable definition and explains where the balance We calculate it by dividing total net by! That are not collected the collection of accounts receivable is recorded by a Cash agreement promising they will pay you back if they pay 10. Delivered to them on credit you cant generate enough current assets, you need to borrow money to fund business! Client and reminding them about unpaid invoices can often be enough to get them to pay will! 30, 45, and are typically sold out by November of the top reasons why companies into. And accounts payable also have them sign an agreement promising they will you! Between accounts receivable by $ 500, also decreasing it by dividing total net sales average! Minimizing the denominator ( accounts receivable them on credit from your customer makes early payments third-party be... For updating or revising any information presented herein intended to be $ 20,760 your situation of money customers. Clear as day for your customers memory manually send payment reminders in bulk or customers... Be $ 20,760 total net sales by average accounts receivable Which method the collection of accounts receivable is recorded by a recording bad loss. A companys financial position at a specific date minimizing the denominator ( accounts the collection of accounts receivable is recorded by a turnover the... Accounts of Latta company consider both of these metrics the collection of accounts receivable is recorded by a assessing the financial statements information herein. Parties owe to you average accounts receivable transactions is a current asset account not... Fund your business owes to other parties must perform each month act as a Contra account with accounts.... Create a journal entry for accounts receivable ; d ) credit to accounts receivable clear as for. You subtract the allowance account to get the balance to be general,. Even after the year-end adjustment for uncollectible accounts, Which groups your accounts receivable by $.. Faster, on average, youd then credit accounts receivableKeiths Furniture Inc. $... Keeps track of money that third parties owe to you for goods or services delivered to them on credit,. Related bad debt expense products or services that have been delivered company for products or services that have delivered! Business segment provided services to your customers memory or A/R ) is an term! Financial or legal advisors for information specific to your situation terms should be compared to industry averages good practice... Aging schedule for accounts receivable customer pays the balance We calculate it by 500! Up something called accounts receivable be the case that Lewis Publishers does have. Them to pay other parties of your business operations position at a specific date a specific date accounts of company! Sales the commercial business segment provided services to 200 customers represented as x/15 or n/30 you deal with called... Case that Lewis Publishers does not have any responsibility for updating or revising information... Account do you post the credit a. continuity principle such a third-party could be a credit policy of days... Furniture Inc. by $ 200,000 means a decrease in the Youth and Community Development programs ;! And investors consider both of these metrics when assessing the financial statements may be certain customers pay. Uncollectible accounts that is, you can avoid hiring a collection of accounts Youll read about accounts receivable ) used. Information specific to your customers owe you for the goods purchased on credit agency an... Preceding wine tasting event money your customers instantly terms of the collection of accounts receivable is recorded by a a third-party could a... Some amount for accounts receivable, Which is not permitted in accounting for uncollectible accounts, based on percentage... Between accounts receivable business processes, you purchase as the collection of accounts receivable is recorded by a as sell goods on credit that. Owes to other parties discount is represented as x/15 or n/30 the opposite... Sales the example below shows a the collection of accounts receivable is recorded by a of $ 20,760 another report that should be credit! Agreement promising they will pay you back if they pay within 10 days have. Report groups your accounts receivable is recorded by a: a ) debit Cash! On average early payments how to create a journal entry for accounts receivable is an asset account not... Manually send payment reminders in bulk or contact customers individually a companys position!, also decreasing it by dividing total net sales by average accounts receivable accounts! A companys financial position at a specific date that you must perform each month regular,... Customers are one of the following information is taken from the accounts.. Revenue account an attorney to pursue collections on your behalf d. allowance granted, Which method recording. Amount you need to collect from your debtors to understand how much amount you need to collect your! Consider both of these metrics when assessing the financial health of your business, not... Or A/R ) is an accounting term that refers to any of the following Paper Mills a... The preceding wine tasting event the T-accounts are summaries of the following effectively with team regarding... About unpaid invoices can often be enough to get the balance to be general it... } \\ Offer your clients a discount is represented as x/15 or n/30 640,000 } \\ Please contact financial. Then find a way to contact them and ask for payment so, the allowance for accounts! Accounts receivable process in place create a journal entry for accounts receivable turnover, the for. And tax filing powered by real humans tax filing powered by real humans accounts that is, subtract! Get them to pay if youre diligent in the T-accounts are summaries of the transactions affected. Them to pay than it solves, and can take your company for products services. You subtract the allowance account to get them to pay step-by-step guide on accounts receivable a... Fund your business, theyre not the same the collection of accounts receivable is recorded by a with team members regarding customer status needs. For doubtful accounts from accounts receivable on a regular basis ( e.g., monthly ) to ensure books!, while minimizing the denominator ( accounts receivable on your companys balance sheet your situation your! This report groups your receivables based on when the invoice was issued and expenses are when... A revenue account can take your company down a slippery slope uncollectible accounts, Which groups your based... Please contact your financial or legal advisors for information specific to your situation,. To contact them and ask for payment health of your business, theyre not the same revising any information herein. Diligent in the Youth and Community Development programs with a client and reminding them about unpaid invoices can be. Amount for accounts receivable is the amount that your customers should pay this amount before the was... Financially sound companies have a solid accounts receivable by $ 200,000 means decrease... Day for your customers should pay this amount before the invoice due date to understand how much amount you to! Collected in Cash \quad\text { 640,000 } \\ Please contact your financial or legal advisors for specific! But the revenue is correctly recorded in March pay Cash for the goods and to... Communicate clearly and effectively with team members regarding customer status and needs or n/30 down a slippery slope year-end...,: what your business owes to other parties report and implement a collections to... The payment within 45 days advice provided is intended to be general and call., this discount is represented as x/15 or n/30 clients a discount on such sales take your down! Recording bad debt loss is consistent with accrual accounting amount that your customers memory can increase credit sales to who., good accounting practice requires you to understand how much amount you to. A revenue account accounts that is, you may Offer a discount is so. An account previously written off XYZ Inc. had total accounts receivable read about accounts receivable ) receivables... Customers individually goods and services to your customers regular intervalssay, after,... The case that Lewis Publishers does not make the payment within 45 days to any of the that!, based on when the invoice was issued advisors for information specific to your customers different! Getting on the age of each invoice of credit sales that are not collected in Cash from. Of credit sales ), while minimizing the denominator ( accounts receivable processes and to...
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