✔ 最佳答案
O/s in A/R: Firstly review the aging reports to identify long outstanding A/R say overdue over 1 month or above. Send account statement /reminder to the debtors. Contact individual detbors accounts if necessary to understand any issue in the billing and payment processes and the collectibilty. Sometimes it may not due to missing of invoices/docuements or disagreement to the billed qty or amt. Make provision for bad debts if there is probable uncollectible detbs.
O/s in A/P: Review aging reports to identify long outstanding A/R say overdue over 1 month or above. Investigate why the payable is overdue, is it an interanl issue, like withhold of payment and process delay or due to others like disput or missing of documents. Some company may have policy to write-off long unclaimed A/P to other incomes.