Syllabus F3

a) Identify the main contents of accounts receivables records.
b) Describe the main internal sources that may be used to monitor accounts receivables (including aged trade receivables analysis, average periods of credit, incidence of bad debts). 
Note - you may be required to prepare an aged accounts receivables analysis
c) Describe the main external sources that may be used to monitor accounts receivables (including credit rating agencies, industry sources, financial reports, press coverage, official publications, bank or supplier reference