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AR Aging Analysis & Reconciliation Skill

Analyze AR aging reports, reconcile discrepancies, and prioritize collections

3.1(18 reviews)
100+ downloads
Updated Oct 2026
Verified SafeSecurity VerifiedThis skill was analyzed by our AI security scanner for harmful content including data exfiltration, system manipulation, credential theft, and prompt injection. No threats were detected.

What You Can Do

You can upload aging reports and AR subledger data to Claude, which analyzes bucket distributions, reconciles balances to the general ledger, flags anomalies and aging pattern irregularities, and generates documented collection strategies. Claude produces prioritized customer lists, DSO benchmarking analysis, allowance adequacy assessments, and compliance-ready audit schedules—transforming raw AR data into actionable cash flow optimization strategies.

Features

Aging bucket analysis

Categorize receivables by 30/60/90+ day buckets and identify concentration risks

GL reconciliation

Match AR subledger balances to general ledger accounts and flag unreconciled items

Anomaly detection

Identify unusual aging patterns, duplicate invoices, and potential bad debt candidates

Collection priority matrix

Rank customers by aging days, balance size, and payment history for targeted outreach

DSO calculation & benchmarking

Compute Days Sales Outstanding and compare against industry standards

Allowance assessment

Evaluate adequacy of bad debt reserves based on aging profile and historical write-offs

Audit documentation

Generate GAAP-compliant aging schedules and reconciliation workpapers

Variance reporting

Highlight month-over-month aging changes and DSO trends for management review

Example Output

Collection Priority Report:

  • Customer ABC Corp: $125,000 (91+ days) — High priority
  • Customer XYZ LLC: $48,500 (61-90 days) — Medium priority
  • Customer DEF Inc: $22,000 (31-60 days) — Monitor

DSO Analysis: Current DSO: 52 days | Industry benchmark: 45 days | Gap: 7 days impact = $180K cash delay

GL Reconciliation: ✓ AR subledger: $2,340,500 | GL balance: $2,340,500 | Status: Reconciled ⚠ Unapplied credits: $15,200 (requires investigation)

Bad Debt Assessment:

  • Recommended allowance increase: $8,500 (based on 91+ day aging of $95K at 9% historical loss rate)
  • Write-off candidates: 3 customers totaling $12,300 (aged 180+ days, no payments in 6 months)

What's Included

  • SKILL.md instruction file with core workflow and data input specifications:
  • AR Aging Analysis Template: Standardized format for submitting aging reports and subledger data
  • Collection Priority Matrix Framework: Tiered customer ranking criteria (aging days, balance size, payment patterns)
  • GL Reconciliation Checklist: Step-by-step validation procedures and common reconciling items
  • Audit Documentation Workpaper: GAAP-compliant aging schedule template and variance analysis format

Who It's For

  • Staff Accountants — Execute monthly AR close procedures and reconciliation tasks
  • AR Managers — Monitor collection metrics, DSO trends, and portfolio aging patterns
  • Controller/Finance Manager — Review aging analysis for cash flow forecasting and allowance adequacy
  • Internal Auditors — Validate AR aging procedures and support control testing
  • Finance Business Partners — Analyze DSO drivers and cash flow impact by customer segment

Best For

  • Monthly AR aging report analysis and reconciliation
  • Customer balance verification against general ledger
  • Collection priority ranking and outreach strategy development
  • DSO benchmarking and cash flow improvement initiatives
  • Bad debt allowance assessment and write-off candidate identification
  • Audit workpaper preparation and GAAP compliance documentation

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