accounts receivable

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Accounts Receivable

The sum of the monies owed to a person or enterprise which was incurred in the course of business transactions and not supported by negotiable paper.

ac·counts re·ceiv·a·ble

(AR, A/R) (ă-kownts' rĕ-sē'vă-bĕl)
The aggregate of money owed to the health care practice by all patients and/or insurers.


the bill provided to the client by the veterinarian setting out the sums owing for services rendered.

itemized accounts
the provision of accounts for professional services in which all of the medicines, materials and services supplied are itemized. The disadvantage of the procedure is the opportunity that it provides to vexatious clients to argue with the charges. It is standard procedure to provide an itemized account if the client asks for one.
accounts payable
the monies owed to other accounts by the practice and to be paid during the month.
accounts receivable
the accounts that owe the practice money and which can be expected to pay during the month.
References in periodicals archive ?
46) This, I argued, reflected a world of relations between debtors and creditors that was rather different from the world of book debt.
However, the bank's right to rely on a fixed charge on book debts in this way has been delivered a serious blow by a Privy Council Judgment in the case of Brumark Investments.
At June 30, 2002, Vivendi Universal's net book debt (gross debt less cash) was approximately E35 billion, including approximately E16 billion for Vivendi Environnement.
Kings and Ross have decided to hold the meeting by correspondence, inviting creditors to get in touch by this Thursday, March 13, when a vote will be made on their proposals to market and sell the company's assets and collect the book debts.
Revolving working capital loans can be offered to highly reputed and credit worthy customers against their stocks and book debts.
He added: We had quite high book debts but we weren''t worried about that because we knew all the customers.
Joint administrator Mark Getliffe said efforts are continuing to realise assets, particularly book debts.
A[pounds sterling]180,000 loan secured by way of a charge over the book debts and cash balances
Until now it has been accepted practice that banks have been able to take a fixed charge over companies' book debts on condition that the proceeds of those debts are paid into a designated bank account.
Big Bear is paying a consideration of 7m [pounds sterling] which, together with the value of book debts of 2.
He said: "With the ever increasing levels of book debts that companies are carrying, there is more pressure than ever to recover debts before they become 'bad debts
excludes the land and building based in Kilsyth), the stock, book debts and