The bookkeeper’s client receivables review kit

• An information request to send a few days before.
• A 30-minute agenda that ends in decisions, not just a read-through of the report.
• A worksheet (Excel or CSV) with one row per overdue customer — download it from the top of this page.
• A one-page summary to send the client afterwards.

It works for a monthly check-in or a one-off clean-up, and it does not depend on any particular software.

Most of the value is in knowing the story behind each balance. The aged receivables report gives you the numbers; your client knows which customer promised, which one is unhappy about the work and which email address bounced.

Hi [Client name],

Ahead of our receivables review on [Date], could you send me (or confirm I can pull from your accounting software):

1. Your aged receivables report as at [Date] — all customers with anything overdue.
2. Any promises customers have made to pay, with the dates.
3. Any invoices a customer has disputed or queried, and what about.
4. Any payment plans or special terms you have agreed.
5. Customers whose contact details you know are out of date.

It should take 30 minutes. We'll leave with a next step, an owner and a date for every overdue customer.

Thanks,
[Your name]

Fill in the worksheet from the aged receivables report before you meet, so the meeting is spent on decisions.

Receivables review — 30 minutes
Client: ________   Date: ________   Aged receivables as at: ________

1. The numbers (5 min)
   Total overdue, how it has changed since last time, and the share over 60 days.

2. The biggest and oldest (10 min)
   For each of the top customers by amount or age: what happened last, and the next step.
   Every row gets a next action, an owner and a due date.

3. Disputes and queries (5 min)
   What exactly is disputed, who resolves it, and by when. Reminders stay paused meanwhile.

4. Promises due in the next two weeks (5 min)
   Who promised what, and who checks the ledger on the day.

5. Fix the causes (5 min)
   Wrong contacts, missing PO numbers, unclear terms on invoices.
   What could be delegated, and what must stay with the client.

Two rules keep it to 30 minutes. A row without an owner is not a decision. And a dispute is discussed only to agree who resolves it — not to decide who is right in the meeting.

One row per customer with overdue invoices: total overdue, the oldest due date, the last contact and what was said, any promise, whether there is a dispute or query, whether the contact email is confirmed, and the agreed next action, owner and date. The Excel version has drop-downs for the dispute and status columns.

Two rows are filled in with made-up examples, labelled EXAMPLE, so you can see the level of detail that works. Delete them before you use it.

Send it the same day while the decisions are fresh. It becomes the agenda for the next review: start by checking what was done.

Receivables review — summary for [Client name]
Date: ________

Total overdue: ________   Over 60 days: ________

Decisions
- [Customer]: [next action] — [who] by [date]
- [Customer]: [next action] — [who] by [date]
- [Customer]: [next action] — [who] by [date]

Paused (dispute or query)
- [Customer]: [what is disputed] — [who resolves it] by [date]

Promises to check
- [Customer]: [amount] promised for [date] — [who checks]

Fixes
- [e.g. update accounts email for Customer X; add PO field to invoices]

Next review: ________

• The debts are your client’s. Contacting their customers, agreeing payment plans or writing anything off needs your client’s decision and authority.
• Customer contact details and payment information are personal and commercial information: share only what each task needs, and keep it in your usual secure channels.
• If a debt is disputed or will not move, your client may need legal advice. A review meeting is not the place to decide it.