Which of the following is not a technique of receivables Management?

Receivables management is the process of managing a company’s accounts receivable. It includes tasks such as credit checking, invoicing, and collections.

The following are some of the techniques used in receivables management:

• Ageing schedule: An ageing schedule is a report that shows the age of each customer’s account. It is used to identify customers who are overdue on their payments.
• Days sales outstanding (DSO): DSO is a measure of how long it takes a company to collect its receivables. It is calculated by dividing the average accounts receivable by the average daily sales.
• Collection matrix: A collection matrix is a tool that helps companies to prioritize their collections efforts. It ranks customers based on their creditworthiness and the age of their accounts.

I hope this helps! Let me know if you have any other questions.