Start a conversation ↗

Description

Accounts Receivable: Recording, Matching and Managing the Customer Sales Cycle

Manage the customer sales cycle from invoice to cash collection and bring reliability to your receivable accounts

  • 0.75 days — 5.25 h
  • In-person or virtual
  • Foundation
  • Up to 6 participants

A poorly maintained customer account only becomes visible late: an unreadable aged trial balance, overdue account matching, credit notes left unallocated and settlement differences that keep building up. The accounting team then spends more time tracing the origin of balances than processing day-to-day transactions, and collection follow-up loses all credibility with the customer.

This short programme follows the customer sales cycle in the order in which it actually happens: invoicing and output VAT, recording of receipts, account matching, treatment of credit notes and differences, then period-end closing with doubtful receivables. The aim is a clean sub-ledger that can be justified at any time.

Learning objectives

  • Record a sales invoice and the related credit note
  • Apply output VAT treatment according to the regime relevant to the transaction
  • Match receipts against invoices and justify settlement differences
  • Analyse an aged trial balance and feed the collection plan
  • Recognise doubtful receivables and impairment entries at period end

What makes this programme different

Full processing of a customer file from invoice through to account matching
Analysis of an aged trial balance and construction of the related collection plan
Period-end entries on doubtful receivables worked through in the session

Programme

1Invoicing and recording sales

From the commercial document to the accounting entry

  • Documents in the sales cycle and checking their consistency
  • Recording invoices and credit notes
  • Output VAT treatment and specific transactions
  • Early-payment discounts, rebates and recharged incidental costs

2Receipts and account matching

Making the sub-ledger speak

  • Recording payments and commercial paper
  • Matching accounts and handling partial payments
  • Analysing settlement differences and unpaid items
  • Managing advances and overpayments

3Risk monitoring and period-end closing

Securing the receivables position

  • Building and reading an aged trial balance
  • Organising collection follow-up and documenting exchanges with the customer
  • Recognising doubtful receivables and related impairments
  • Dealing with receivables that have become irrecoverable
  • Justifying the receivables position at closing

Who is it for

Accountants and accounting assistants responsible for the customer cycle, together with sales administration officers and credit collection officers.

Prerequisites

Understanding of double-entry bookkeeping and the ability to read a third-party account.

Dates & locations

36 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.