Accounts Receivable
Also called: AR, receivables, trade debtors
Accounts receivable is money customers owe you for goods already delivered — revenue recognised but not yet collected. It's an asset that consumes cash: growing receivables mean sales are being funded out of your own working capital. Receivables rising faster than revenue is one of the most reliable early warnings of both a collection problem and aggressive revenue recognition.
Where this is taught
Definitions are the trailer. These free levels turn Accounts Receivable into something you play — one bite-size lesson, with worked examples, a quiz and XP.