Business Pitch Dictionary by pitch.dog
Assets, liabilities & equity · Core

Accounts receivable

Also called: trade receivables, AR

ELI5

Amounts owed by customers for goods or services already supplied.

Used in conversation

“Finance will reconcile accounts receivable before the board pack goes out.”

Pitch context

You will see “Accounts receivable” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.

Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.