Accounts Receivable Aging Analysis
An Excel-based receivables aging analysis for tracking overdue balances, collection performance, and client-wise credit risk. The project highlights high-overdue customers and supports better cash collection decisions.
Project overview
This project involves receivables analysis to identify overdue balances and collection risk. The analysis groups customers by overdue buckets and highlights delayed payments to improve cash collection processes.
The goal is to improve cash collection and reduce overdue debt by providing clear visibility into aging patterns and collection risk concentration.
Organizations facing collection challenges need:
- Clear visibility of overdue receivables by customer
- Aging analysis to track collection performance
- Identification of high-risk customers with old balances
- DSO tracking and trends
- Working capital pressure point identification
Receivables buckets
Within credit terms, normal collection.
First signs of collection delay.
Requires active collection follow-up.
High risk, immediate action needed.
Analysis performed
- Grouped receivables by due bucket (0-30, 31-60, 61-90, 90+ days) to visualize aging patterns.
- Tracked overdue balances, collection timelines, and follow-up status.
- Reviewed customer-level overdue concentration and balance aging.
- Measured Days Sales Outstanding (DSO) to monitor collection performance over time.
- Compared payment timing against invoice due dates to identify recurring delays.
- Assessed follow-up gaps across overdue customer accounts.
- Identified high overdue customers and concentration risk in specific accounts.
- Compared outstanding balances against approved credit limits.
- Highlighted working capital pressure created by old balances.
In-progress key findings
High overdue customers and risk concentration have been identified, requiring immediate collection follow-up.
Old balances are creating working capital pressure and need urgent collection attention.
Recommendations
- Aggressively follow up on 61-90 day and 90+ day balances.
- Accelerate cash collection from delayed accounts.
- Review credit limits for customers with recurring overdue patterns.
- Reduce exposure to risky accounts where needed.
- Implement monthly aging review meetings.
- Track collection performance consistently.
- Use standardized follow-up timelines.
- Improve escalation for persistent overdue balances.
Tools used
Project files
Dashboard screenshots
Screenshots will be added when the project is completed.
Bucket breakdown and overdue mix
Ranked by outstanding balances
Collection trend over time
Invoice-level receivables aging
Follow-up status and risk view