Purpose of This Guide

This Accounts Receivable Operations & Training Guide explains how AR is actually used day-to-day — who does what, in what order, and why it matters.

It is intended for:

• New AR users learning system workflow
• Supervisors training staff
• Managers reviewing controls and responsibilities

1. Review invoices created or imported
2. Confirm charges and customer assignment
3. Post invoices (manual or batch)
4. Apply cash receipts
5. Address customer inquiries

Billing may originate from:

• Operational files
• Manual invoice entry
• Batch or interface-driven billing

AR users are responsible for verifying:

• Correct customer
• Correct bill codes and amounts
• Correct billing department

Cash receipts are applied against open invoices using customer payment references (check number, wire reference, ACH, etc.).

Statements are generated based on AR aging and sent by:

• Email (HTML statements)
• Printed statements (as needed)

Aging categories guide collection priority and escalation.

• Ensure all invoices are posted
• Apply all known cash
• Review AR Aging
• Reconcile AR to GL
• Close AR period (if applicable)

• Separate billing from cash application where possible
• Restrict access to AR setup functions
• Document pricing or policy changes
• Review aging trends regularly

1. AR Menu Overview
2. Customer Master basics
3. Billing & invoice creation
4. Cash receipts & application
5. Statements & aging
6. Month-end workflow