Accounts Receivable (AR) Reports: Benefits & Examples

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Accounts receivable (AR) refers to an asset account on financial statements and represents the money customers owe for goods or services. Accounting teams use AR reports to track receivables and, thus, gain better insight into the financial health of the business as well as optimize cash flow. The three most important AR reports are: the consolidated AR report, the AR aging report, and AR turnover ratio, or ART.
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