Start a conversation ↗

Description

Accounts Receivable: Processing the Sales Cycle, Controlling and Substantiating the Close

Secure the recording of sales and present a fully substantiated customer sub-ledger at the close

  • 0.43 days — 3 h
  • In-person or virtual
  • Foundation
  • Up to 6 participants

Accounts receivable accounts for a large share of the discrepancies uncovered at year-end. A single invoice posted to the wrong period or a receipt that is never matched is enough to distort revenue and the receivables balance. Teams then spend the close rebuilding balances instead of substantiating them.

This three-hour workshop follows the sales cycle in the actual order of processing, through to the closing tasks. Participants practise cash matching, period cut-off and the preparation of a receivables substantiation file that stands up to an external review.

Learning objectives

  • Record sales invoices and credit notes in the correct period
  • Match incoming payments and analyse remaining discrepancies
  • Substantiate the receivables balance using the customer sub-ledger
  • Assess doubtful receivables and prepare the related entries
  • Build the closing file for the sales cycle

What makes this programme different

Work on a customer sub-ledger containing anomalies to be identified
A sequence aligned with the real order of operations through to the close
A receivables substantiation file template used during the session

Programme

1The Sales Cycle from Invoice to Cash Receipt

Recording without creating discrepancies

  • Posting of invoices and credit notes
  • Treatment of output VAT on sales
  • Allocating transactions to the correct period
  • Handling deposits and advance billing

2Cash Matching and Monitoring the Customer Sub-Ledger

Making customer balances speak

  • Principles and methods of cash matching
  • Analysis of partial payments and settlement differences
  • Handling unpaid items and follow-up of collection reminders
  • Aged trial balance used as a control tool

3Closing Tasks on the Receivables Account

Substantiating every dirham of the balance

  • Revenue cut-off between periods
  • Invoices to be issued and deferred income
  • Impairment of doubtful receivables
  • Preparation of the substantiation file

Who is it for

Accounts receivable accountants and accounting assistants as well as order management and sales administration staff involved in the sales cycle.

Prerequisites

Understanding of double-entry bookkeeping and the ability to read a sub-ledger account.

Dates & locations

12 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.