Abstract

Proper management of accounts receivable is crucial for the financial success of any company, as they represent the amounts customers owe to the company for the sale of goods or services on credit. The methodology employed a quantitative, exploratory, and descriptive approach. Information was gathered from the company's digital database regarding accounts receivable for the periods 2020-2022, as well as the financial statements for the mentioned periods. The results indicate that as of the end of the 2022 period, the company records a total accounts receivable balance of $782,460, with past due values amounting to $278,742, as it carries pending values since 2018