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2. Accounts receivable - Wikipedia

   en.wikipedia.org/wiki/Accounts_receivable

   Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

3. Receivables turnover ratio - Wikipedia

   en.wikipedia.org/wiki/Receivables_turnover_ratio

   Receivable turnover ratio or debtor's turnover ratio is an accounting measure used to measure how effective a company is in extending credit as well as collecting debts. The receivables turnover ratio is an activity ratio, measuring how efficiently a firm uses its assets .

4. QuickBooks - Wikipedia

   en.wikipedia.org/wiki/QuickBooks

   QuickBooks is an accounting software package developed and marketed by Intuit.First introduced in 1992, QuickBooks products are geared mainly toward small and medium-sized businesses and offer on-premises accounting applications as well as cloud-based versions that accept business payments, manage and pay bills, and payroll functions.

5. Factoring (finance) - Wikipedia

   en.wikipedia.org/wiki/Factoring_(finance)

   Accounts receivable financing is a term more accurately used to describe a form of asset based lending against accounts receivable. The Commercial Finance Association is the leading trade association of the asset-based lending and factoring industries. [7] In the United States, factoring is not the same as invoice discounting (which is called ...

6. Debtor collection period - Wikipedia

   en.wikipedia.org/wiki/Debtor_collection_period

   The average collection period (ACP) is the time taken by businesses to convert their accounts receivable (AR) to cash. Credit sales are all sales made on credit (i.e. excluding cash sales). A long debtors collection period is an indication of slow or late payments by debtors.

7. Activity theory (aging) - Wikipedia

   en.wikipedia.org/wiki/Activity_theory_(aging)

   The activity theory states that optimal aging occurs when individuals participate in activities, pursuits, and relationships. The activity theory of aging , also known as the implicit theory of aging , normal theory of aging , and lay theory of aging , proposes that aging occurs with more positive outcomes when adults stay active and maintain ...