Business Tools Downloadable checklists, model business plans, forms and other documents. Our small business online advice columnist. The accounts receivable aging schedule is a listing of the customers making up your total accounts receivable balance.
Most businesses prepare an accounts receivable aging schedule at the end of each month.
Analyzing your accounts receivable aging schedule may help you identify potential cash flow problems. Column 1 lists the name of each customer with an accounts receivable balance. Column 2 lists the total amount due from the customers listed in Column 1. Listed in this column are the amounts due from customers for sales made during the current month. Column 4 shows the unpaid amount due from customers for sales made in the previous month.