Money owed to you, explained by its flows

A receivables balance is two flows and an opening. May inherited 4,890,000.00, billed 9,470,000.00, collected 8,660,000.00, and closed at 5,700,000.00, the exact total the aging buckets. Billing outran collections by 810,000.00; that is the sentence for the cash meeting.

RuleRoll receivables forward monthly: opening, plus billed, minus collected, equals closing, and the closing must equal the aged open invoices to the cent.

Neverquote an AR balance without its flows. A balance that cannot show what was billed and what was collected is a number that will surprise the cash forecast.

The receivables line, explained by its flows. The close and the aging must meet at one number, every month.

◆ May, rolled forwardopening plus billed minus collected.

Accounts receivable, May 2026	Amount
Opening balance, 1 May	4,890,000.00
Invoices billed	9,470,000.00
Cash collected	-8,660,000.00
Closing balance, 31 May	5,700,000.00

The billed line is the billing report’s total and the trial balance’s receivables debit; the closing is the exact figure the aging buckets. The mirror discipline runs on the payables side as the payables roll-forward, and the two together are working capital, explained. Sample values are illustrative, never client data.

◆ The owned answerflows from two facts, closing pinned.

Invoices and receipts are the customer star’s two facts; the roll-forward groups both by period, and the closing pins nightly against the open-invoice sum. Billing outrunning collections is next quarter’s cash conversation, had this month.

Use case

Problem

The AR balance moves with no flow story, aging drifts from the ledger, and the cash forecast meets reality by surprise.

What we build

A monthly roll-forward over invoice and receipt facts, closing pinned to the aged open invoices and the ledger nightly.

What you get

One receivables number, defended: flows explaining the movement, an aging equal to the balance, and collections drift caught while it is a trend, not a hole.

Does your AR aging equal your AR balance?

We build the roll-forward that pins them together nightly.

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Terms on this page

AR: Accounts receivable, the money customers owe.
roll-forward: Opening plus flows equals closing; the balance discipline.
billed: New receivables created in the period.
collected: Cash applied against receivables in the period.
the pin: The nightly check that closing equals aged open invoices.