Accounts Receivable Template
March 6, 2026
What are Accounts Receivable?
Accounts receivable (AR) represent the amount customers owe to a company for goods or services that have been delivered but not yet paid for. In other words, when a business sells on credit, the unpaid invoice becomes an account receivable. These balances are recorded as current assets on the balance sheet because they are expected to be converted into cash within one year.
Download Our Free Accounts Receivable Template
Download our free Accounts Receivable Template. The Accounts Receivable Template is a tool to calculate operating working capital, inventory days, receivable days, and payable days.
