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accounts
(redirected from accounts receivable)

   Also found in: Dictionary/thesaurus, Medical, Legal, Financial, Acronyms, Encyclopedia, Wikipedia 0.06 sec.

accounts

A record of the past financial position of an organization. Companies prepare a number of different accounts, usually including a balance sheet, a trading account, a profit and loss account, and an appropriation account. These are drawn up by accountants.

Accounts are used to help an organization understand how well it has been performing. Management accounting also uses financial information as a base to make current and future decisions, drawing up budgets and forecasts. Private and public limited companies must by law submit audited accounts annually to the Registrar of Companies.



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? Mentioned in ? References in periodicals archive
 
The Supreme Court of Canada ruled that bankruptcy trustees, receivers and secured creditors can continue to collect the full amount of accounts receivable of a bankrupt supplier, including the Goods and Services Tax (GST) component, even if an amount remains owing by the supplier to the Canada Revenue Agency (CRA).
Generally, accounts receivable refers to the total amount due and is considered in calculating the value of a business or the business' problems in paying
Generally, accounts receivable refers to the total amount due and is considered in calculating the value of a business or the business' problems in paying
 
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