These goals will depend on the needs of the organization. Show how you are aware of organizational needs and then identify the appropriate goals to meet them. Demonstrate a thorough understanding of what the goals express and how they support department and company objectives. Common aspects include positively impacting on company cash cycle, increasing cash flow, reducing DSO, reducing bad debt and write offs.
Account receivable shows the real debtors (amount shown in currency)of the company. And it shows amount receivable from the debtors. It shows asset column in the balance sheet.
The important goal of accounts receivables is to minimise bad debts and to have a track of business debtors. It is easy to prepare statement of accounts and send to customers as a reminder which avoids bad debts.