Principles of Corporate Finance

Collection Policy

Sample aging schedule for accounts receivable

Total $200,000 $40,000 $58,000 $298,000

Omega 5,000 4,000 21,000 30,000

* * * * *

* * * * *

* * * * *

Beta 0 0 5,000 5,000

Alpha 10,000 0 0 10,000

Owed

Total

Month Overdue

More than 1

Overdue

1 Month

Yet Due

Amount Not

Name

Customer's