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Module 1: Orçamentação

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A análise do envelhecimento devedores Information (contas a receber) fornece

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Accounting - Information debtors (accounts receivable) ageing analysis
provides

Information debtors (accounts receivable) ageing analysis provides

* it shows for how long each individual accounts receivable has owed
money to the business

* individual accounts receivable may be matched against the terms offered
to see how they are responding

* when matched against discount offered the analysis reveals that
accounts receivable (debtors) are eligible for discount

* over time the analysis provides a history of each accounts receivable,
which may be matched against the cost of carrying and collecting those
debts

* further analysis into special groups may help decision-making

* enables comparison with previous periods to assess performance

* enables estimate of cash flow into the business for cash budget
purposes

* enables estimate of future bad debts for Profit and Loss budget
purposes

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