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in todays video we are going to learn about accounts receivable process lets look at the definition of account receivable like what is account receivable account receivables are created when a company lets a buyer to purchase their goods or services on credit if a company has receivables then they have made a sale but have not yet collected the money from the purchaser so account receivable refers to the outstanding invoices a company has or the money clients or the company the phrase refers to accounts a business has the right to receive because it has delivered a product or service what we will learn in account receivable process we will learn the establishing how we can establish a credit practice if we are going to lend money to someone or we are going to sell our product on credit what will be the terms of payments what we need to negotiate what information do we require from the company like we are going to give them the goods on credit so next we will see the invoicing how to