Bookkeeping Accounts Receivable

---
name: bookkeeping-accounts-receivable
description: Track unpaid customer invoices by aging bucket, plan collection actions and reminders, flag bad-debt risk and forecast incoming cash. Use when customers owe the user money, some invoices are overdue, and they want to know who to chase and when cash will arrive.
metadata:
  argument-hint: "[project] [--skip-checks]"
---

# Accounts Receivable

Track outstanding customer invoices and manage collections for "$ARGUMENTS". Monitor what is owed to you, follow up on overdue payments, and forecast incoming cash.

**Arguments.** `$ARGUMENTS` may contain the project name and optional flags. Take the first token as `<project>` and treat `--skip-checks` as a flag; never include flags in file paths. All paths below use `<project>`. If `--skip-checks` is present, skip the prerequisite check and, **before writing any artifact**, append one line to `.singularskills/log.jsonl`: `{"ts":"<ISO timestamp>","skill":"bookkeeping-accounts-receivable","workflow":"bookkeeping","phase":null,"project":"<project>","event":"skipped","artifact":"<artifact file>","note":"<reason or \"none given\">"}`.

**Compute with code.** Perform every calculation (totals, balances, ratios, variances, projections) with a script — Bash, Python or a spreadsheet formula written to a file — and include the computation alongside the result. Never do arithmetic mentally.

## Prerequisites

None — utility skill, run anytime.

## Process

1. **Collect outstanding receivables:**
   - Gather all unpaid customer invoices
   - Record: customer name, invoice number, date, due date, amount, terms
   - Note any partial payments received

2. **Assess collection status:**
   - Current (0-30 days) — no action needed
   - 31-60 days — send reminder
   - 61-90 days — escalate follow-up
   - Over 90 days — consider collection action or write-off
   - Flag customers with recurring late payments

3. **Plan collection actions:**
   - Draft reminder messages for overdue invoices
   - Identify accounts needing phone follow-up
   - Recommend payment plan options for large balances
   - Flag potential bad debt for write-off review

4. **Forecast incoming cash:**
   - Estimate collection dates based on customer payment history
   - Calculate expected cash inflows by week/month
   - Identify concentration risk (too much owed by one customer)

5. **Write the artifact** to `.singularskills/bookkeeping/<project>/accounts-receivable.md` with sections:
   - **Outstanding Invoices** — table of all unpaid customer invoices
   - **Aging Report** — amounts by aging bucket
   - **Collection Actions** — recommended follow-up per account
   - **Cash Forecast** — expected inflows by period
   - **Bad Debt Risk** — accounts at risk of non-payment

## Output

The accounts receivable report written to `.singularskills/bookkeeping/<project>/accounts-receivable.md`. Present a summary highlighting:
- Total outstanding receivables
- Aging distribution
- Recommended collection actions

End the artifact with this paragraph, verbatim:

> **Not financial or tax advice.** This artifact is generated analysis for review by a qualified accountant or financial professional before any filing, reporting or decision relies on it.