The Sales/Collection Business Process

Accounts Receivable QueryJoin & Null to Zero (NZ) considerations

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Summary Accounts Receivable Query Steps

• Practically • Total sales/service engagements through balance sheet

date on account• minus total cash receipts through balance sheet date that

applied to sales/service engagements on account. • Also subtract sales returns and discounts through

balance sheet date.• Use cash receipt date and duality relationship to

determine which cash receipts to include. Be sure to aggregate cash receipts that apply to same sale BEFORE subtracting from sale amount

• Likely need for Outer Join and NZ function in Access (for sales with no matching cash receipts

• Note: Sales minus Cash receipts from Customers may not be acceptable (because you might get non-sale related CR from customers)

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Cash receipts table

Customer table

Sale Inventory table

Sale table

Sale Return table

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Summary Accounts Receivable Query

• Data sources• Sales table

• Date and summary cash sales data• Note if summary cash sales data not stored, it would

be necessary to calculate sales figure pulling data from the sales –inventory table

• Cash receipts table• Sales return table

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Summary Accounts Receivable Step 1: Total Sales through Balance Sheet Date

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date as parameter<=[bsdate]

• For repetitive queries requiring date criteria, date parameter should be used instead of

hard coding date criteria.

When you run the query, a pop up box will appear prompting for criteria input

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Result of query

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Summary Accounts Receivable Step 2: Total Cash Receipts related to Sales through Balance Sheet Date

2a: identify them

2b: sum them

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Summary Accounts Receivable Step 3: Total Sale Returns through Balance Sheet Date

Identify and sum them

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Summary Accounts Receivable Step 4: Calculate A/R as sales minus applicable cash receipts and sale

returns

AcctsReceivable: [sales total]-[cash receipts]-[returns]

• When you run query, you will; be prompted to enter date

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Summary accounts receivable as of 05-31-2010

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Accounts Receivable Result without Nz

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As of May 31, 2010

As of May 15, 2010 (notice receivable balance is missing)

Adjusted Accounts Receivable Step 4 (using NZ to control for null values)

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AcctsReceivable: NZ([sales total])-NZ([cash receipts])-NZ([returns])

As of May 15, 2010

A/R by Customer

• Same basic procedure that was used for summary figure would be used for A/R by customer

• You would need to use grouping feature in QBE

• Include customer in query

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• Data sources• Sales table

• Date and summary cash sales data• Note if summary cash sales data not stored, it would

be necessary to calculate sales figure pulling data from the sales –inventory table

• Cash receipts table• Sales return table• Customer table

1. Gross Sales By Customer

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1. Gross Sales By Customer

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2. Sales return by customer

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2. Sales return by customer

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3. Net Sales by Customer

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outer Join and NZ used

3. Net Sales by Customer

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4. Cash receipts by Customer

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4. Cash receipts by Customer

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5. A/R balance

• The following queries will be used to get the A/R balance• Net Sales by customer• Cash receipts by customer associated with sales

events

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5. A/R Balance

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Note: Inner Join has been used

5. A/R balance

• Results are missing 1 customers• Balance missing for customer• Outer join and NZ needed

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Balance: nz([sales])-nz([returns])-nz([cash receipts])

5. A/R balance• Correct results

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