Accounts payable vs. accounts receivable: What are the differences?
ThomsonReuters
APRIL 6, 2023
Accounts receivable is the other end of the accounting spectrum. Accounts receivable (AR) represents the money owed to a company for sales made on credit. Accounts receivable is part of the business life cycle between the delivery of goods or services and the payment for those by customers. Is billing AP or AR?
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