Accounts Receivable
ذمم مدينة
📖 Definition
Accounts Receivable (AR) represents money owed to a business by customers for goods/services delivered but not yet paid. A current asset on the balance sheet.
In everyday Saudi accounting work, accounts receivable matters because it affects invoice accuracy, financial reporting, tax filing, or ZATCA compliance depending on the transaction.
📖 التعريف بالعربية
الذمم المدينة تمثل المبالغ المستحقة للمنشأة من العملاء مقابل سلع/خدمات تم تسليمها ولم تُدفع بعد. أصل متداول في الميزانية العمومية.
💡 Example
A business has SAR 50,000 in accounts receivable from 20 customers with 30-day payment terms.
منشأة لديها 50,000 ريال ذمم مدينة من 20 عميلاً بشروط سداد 30 يوماً.
When this term matters
Invoices
Use the correct term and value before issuing ZATCA-compliant invoices or credit notes.
Reports
Map it to the right account, tax field, or compliance report to avoid reconciliation gaps.
Compliance
Keep the Arabic and English meaning aligned when working with auditors, ZATCA, or customers.
Automate Accounts Receivable with Qeemah
Qeemah accounting software handles accounts receivable automatically, ensuring ZATCA compliance and reducing manual work.