Accounts receivable template
A list of the invoices your customers haven't fully paid, one row each, with the amount still owed and how many days it is past due. Sort it by days overdue and you know whom to follow up first.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
In business.gov.au's glossary, accounts receivable covers amounts customers have yet to pay on accounts less than 12 months old. This template sets those amounts out as a list of open invoices. Each row is one invoice: the customer, the invoice number, when it falls due, the amount billed, what has come in against it and the balance outstanding.
The list is for unpaid customer invoices only. A person or business can owe you money for other reasons, such as a loan, and those amounts are tracked in their own record rather than mixed in here. At the close of each financial year, keep a copy of this list as it stands. business.gov.au includes debtor lists in the end-of-year records a business should hold, so note any money owed to you for other reasons alongside it.
It comes as a CSV file that opens in a spreadsheet program, so you can sort and total the columns. How much it matters depends on your accounting method. business.gov.au notes that cash accounting doesn't show money owed to you, so on that method a list like this is your main record of who owes what. Under accrual accounting the invoices are already in your books, and the list's total gives you something to check them against.
Download the template
The template as a CSV file, which opens in any spreadsheet program.
Download the CSV fileWhat's in the template
| Customer | Invoice number | Due date | Invoiced (AUD) | Paid or credited (AUD) | Still owed (AUD) | Days overdue |
|---|---|---|---|---|---|---|
| Customer A | 2189 | 16 Mar 2026 | 1,480.00 | 0.00 | 1,480.00 | 15 |
| Customer A | 2208 | 14 Apr 2026 | 3,150.00 | 0.00 | 3,150.00 | Not yet due |
| Customer B | 2195 | 23 Mar 2026 | 2,640.00 | 1,000.00 | 1,640.00 | 8 |
| Customer C | 2172 | 27 Feb 2026 | 920.00 | 0.00 | 920.00 | 32 |
| Customer C | 2201 | 7 Apr 2026 | 1,275.00 | 0.00 | 1,275.00 | Not yet due |
| Customer D | 2154 | 30 Jan 2026 | 1,860.00 | 600.00 | 1,260.00 | 60 |
| Customer E | 2210 | 21 Apr 2026 | 540.00 | 0.00 | 540.00 | Not yet due |
| Total | 11,865.00 | 1,600.00 | 10,265.00 | Counted to 31 Mar 2026 |
Illustrative example only: these rows show the method and are not sourced data.
What goes in each column
- Customer: The customer the invoice was sent to.
- Invoice number: The unique number on the invoice, which links each payment to the invoice it pays.
- Due date: The date payment is due under the payment terms on the invoice.
- Invoiced (AUD): The full amount of the invoice.
- Paid or credited (AUD): The total received or credited against the invoice so far, including part payments and any credit note issued against it.
- Still owed (AUD): The invoiced amount less the amount paid or credited.
- Days overdue: How many days have passed since the due date, counted to the review date on the total row, or Not yet due if the due date falls after it.
How to use it
- Add a row for each invoice the day you send it, with the customer, the invoice number, the due date from your payment terms and the full amount.
- When money arrives, find the invoice it pays and add the amount to the Paid or credited column. A part payment leaves the rest of that invoice showing as still owed.
- Each time you review the list, put that day's date on the total row, count the days overdue to it for every invoice past its due date, and update the totals.
- Sort by days overdue and contact the customers with the oldest amounts first. business.gov.au suggests starting with a polite reminder by phone or email.
- Take an invoice off the list once nothing is owed on it. If a debt looks unlikely to be paid, which business.gov.au calls a bad debt, ask your accountant how to deal with it instead of deleting the row.
Related terms
Sources
- Key financial terms
business.gov.au, Australian Government. Current at 15 October 2026, released 9 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Record keeping
business.gov.au, Australian Government. Current at 15 October 2026, released 7 November 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Choose between cash and accrual accounting
business.gov.au, Australian Government. Current at 15 October 2026, released 13 September 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- Payment terms
business.gov.au, Australian Government. Current at 16 October 2026, released 18 December 2025. Checked 16 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
Related guides
How to manage accounts receivable
How to run accounts receivable: decide who gets credit, set terms, invoice promptly, match each payment to its invoice and review what is owed and how long.
How to chase unpaid invoices
What to do when a customer hasn't paid on time: check the invoice and your terms, send reminders, call, agree a payment plan and know when to get help.
How to manage your business cash flow
Practical ways to keep cash flowing in a small business: track it each month, forecast ahead, get paid sooner and plan for the costs you know are coming.