
AR Aging Analysis & Reconciliation Skill
Analyze AR aging reports, reconcile discrepancies, and prioritize collections
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
Categorize receivables by 30/60/90+ day buckets and identify concentration risks
Match AR subledger balances to general ledger accounts and flag unreconciled items
Identify unusual aging patterns, duplicate invoices, and potential bad debt candidates
Rank customers by aging days, balance size, and payment history for targeted outreach
Compute Days Sales Outstanding and compare against industry standards
Evaluate adequacy of bad debt reserves based on aging profile and historical write-offs
Generate GAAP-compliant aging schedules and reconciliation workpapers
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







