Is Accounts Receivable An Asset In fact, accounts receivable stand as a company asset. It represents what customers are expected to settle within a short time in relation to the money they incur on goods or services purchased on credit from a company. To the extent that these sums are expected to be remitted within the next months, typically in the course of 30-90 days, the accounts receivable enhances the company’s future financial gain. Therefore, accounts receivable is presented as a current asset also in the balance sheet. A healthy account receivable handling is very key in maintaining a healthy Flow of Cash as it reflects the ability to force payment from sales in time on the part of the company.