An accounts receivable aging report is only useful if it drives the next phone call. This template calculates days past due and aging buckets automatically, then pairs the report with a collections log and an escalation ladder so every overdue invoice has an owner and a next action date. The reserve table ties the same buckets to your bad debt estimate. Pair it with our software category guides to see which tools fit your team. Once you have a shortlist, check the vendor profiles and the finance glossary for unfamiliar terms, then use our head-to-head comparisons before your first demo.
Built for: AR manager, Controller, Credit and collections analyst
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Export open invoices. Pull every open invoice from your AR subledger with customer, invoice number, open amount, and due date. Enter the same as-of date on every row, usually the period end.
Let the formulas bucket the invoices. Days past due and the aging bucket calculate automatically. Invoices not yet due show as Current. Tie the total open amount to the AR control account before you do anything else.
Work the list from the top of the ladder. Sort by bucket and amount. Log every contact in the collections log with the outcome and a next action date, and follow the escalation ladder so older balances get more senior attention.
Set reserve rates from your own history. The reserve percentages in the example are placeholders. Replace them with rates based on your own loss experience, adjusted for current conditions, and document the basis for your auditors.
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One row per open invoice. Days past due is the as-of date minus the due date (zero if not yet due). Buckets: Current, 1 to 30, 31 to 60, 61 to 90, Over 90.
| Customer | Invoice no. | Open amount | Due date | As-of date | Days past due | Bucket |
|---|---|---|---|---|---|---|
| Northwind Supply | INV-10412 | 18,400 | 2026-10-15 | 2026-09-30 | 0 | Current |
| Acme Retail | INV-10388 | 7250.00 | 2026-09-12 | 2026-09-30 | 18 | 1 to 30 |
Calculated in the CSV: Days past due = as-of date - due date, floor of zero; Bucket from days past due.
More free templates finance teams use alongside this one.
Most overdue B2B invoices are not unpaid because the customer refuses to pay. They are stuck: the invoice went to the wrong inbox, is waiting for an approval, or is missing a PO number. These collection email templates are written to find and fix that problem early, then become firmer only as the account ages. Every email carries the invoice number, amount, due date, and a way to pay.
A 13-week cash flow forecast is built from cash, not from the P&L. It uses the direct method: what will actually land in and leave the bank each week. This 13 week cash flow template rolls closing cash forward automatically, checks every week against your minimum cash threshold and revolver availability, and includes a variance-to-actual log, because a forecast that is never compared with the bank statement never gets better.
The cash conversion cycle measures how many days cash is tied up between paying suppliers and collecting from customers: DSO plus DIO minus DPO. This calculator works it out for each period from figures you already have on the balance sheet and P&L, and shows the cash value of one day of DSO so improvements can be sized in dollars rather than days.
It lists open customer invoices grouped by how long they are past due, typically Current, 1 to 30, 31 to 60, 61 to 90, and over 90 days. It shows where collection effort is needed and supports the bad debt reserve estimate.
Aging by due date shows what is actually overdue, which is what collections needs. Aging by invoice date is sometimes used for reserve analysis. Whichever you choose, use it consistently and label the report.
Multiply the balance in each aging bucket by a reserve rate for that bucket and add the results, then add specific reserves for known problem accounts. The rates should come from your own loss history adjusted for current conditions.
Collections teams typically work from it weekly, and the full report is reviewed and reconciled to the general ledger at each month end. Weekly review is what keeps balances from rolling into older buckets unnoticed.
