As we previously mentioned one of the keys to good cash flow is making sure that the client or customer is billed promptly for goods or services. A delay in submitting invoices on time can lead to a delay in receiving payment. This can lead to the company not meeting payroll on time or not being able to pay bills when they come due. When a client or customer is billed the job is just beginning. These invoices need to be tracked to make sure that payment is received from the customer on time. When they are not it’s important to contact the customer to immediately to inquire of payment. Part of my job is to help implement procedures to make sure that invoices go out on time, to track the payment of the invoices and to call customers when payment is not received on time. Proper Accounts receivable internal controls can lead to good cash flow