Everything here is built to be genuinely useful: plain-English explanations grounded in cited sources, spreadsheets you can download and use today, and calculators that do the math for you. No sign-up, no gates. Start with a guide to learn the concept, grab a template to put it to work, or run a calculator to check your own numbers.
Guides
Clear answers to the accounts receivable questions people ask most.
What is accounts receivable?
The definition, journal entries, the AR formula, and healthy benchmarks, with a worked example.
Open →Accounts receivable turnover ratio
The formula, a worked example, and an industry benchmark table with DSO equivalents.
Open →Accounts receivable vs accounts payable
The same sale from both sides of the ledger, plus internal controls.
Open →Is accounts receivable an asset?
Why AR is a current asset, proven from the journal entry and balance sheet.
Open →Is accounts receivable a debit or credit?
The normal balance, the journal entry, and a T-account walkthrough.
Open →Accounts receivable report example
A fully populated AR aging report, annotated with collection benchmarks.
Open →Late payment fees in the UK
The law, the statutory rate, how to calculate it, and a free calculator that stays accurate as the base rate moves.
Open →How much can I charge in late fees?
The statutory rate, the £40/£70/£100 fixed sums, a worked example and a ready reckoner.
Open →How to add late payment fees in Xero
The manual method, the no-VAT treatment, and how to automate statutory interest on Xero.
Open →How to chase overdue invoices
A chase sequence that works, matched to the debtor and the age of the invoice.
Open →Overdue invoice email templates
Five copy-and-paste reminder emails, from friendly nudge to final notice, plus subject lines.
Open →The credit control process, step by step
A six-stage process from setting terms to escalation, with a fixed chase cadence.
Open →Credit control metrics that matter
DSO, ADD, CEI and the early-warning ratio, with formulas, benchmarks and how to track them.
Open →How to reduce DSO
The levers that move days sales outstanding most, a 30-day plan, and healthy benchmarks.
Open →Templates
Free, ready-to-use spreadsheets for Excel and Google Sheets.
AR Excel template (tracker)
A free invoice tracker that calculates outstanding, status and days overdue.
Open →AR KPI dashboard template
DSO, turnover, percent overdue and an aging chart, in Excel.
Open →AR aging report template
Free Excel and CSV with automatic aging buckets and a worked example.
Open →AR action plan template
A 10-stage collections cadence and an overdue tracker. Free download.
Open →AR reconciliation template
Reconcile your sub-ledger to the general ledger control account.
Open →AR report template
A reusable monthly AR summary, aging and metrics report.
Open →AR collections email templates
Six ready-to-send emails from pre-due reminder to final notice.
Open →AR ledger template
A customer subsidiary ledger with an automatic running balance.
Open →Customer statement template
A statement of account with a running balance and total due.
Open →AP and AR template
Track money in and money out with a net cash position.
Open →Calculators
Interactive tools that calculate your ratios, balances, and collection period.
AR turnover ratio calculator
Get your ratio, DSO, and a verdict scored against your industry.
Open →AR turnover calculator
See how many times a year you collect and the cash tied up in AR.
Open →Average AR calculator
Average up to 12 balances and get your collection period (ACP).
Open →Accounts receivable calculator
Roll your AR balance forward or estimate it from sales and DSO.
Open →Data and research
Primary-source statistics on the state of accounts receivable.