Episode 4: Accounts Payable vs Receivable - Small Business Guide to Managing Cash Flow

Podcast cover image for Episode 4 of The Accounting Edit, focused on accounts payable and accounts receivable for small business owners, featuring real-world examples and best practices for managing cash flow.

An honest conversation about managing what you owe—and what you're owed—to keep your business financially healthy.

In this episode of The Accounting Edit podcast, we dive into the intricacies of accounts payable and accounts receivable using the example of Michelle, a photographer. We talk about why tracking expenses, sending invoices on time, and understanding cash flow isn’t just helpful—it’s essential.

What Is Accounts Payable?

Accounts payable refers to the money your business owes to vendors, contractors, or service providers. It's a core part of managing outflows, and handling it well can improve your business relationships and cash flow.

Best Practices for Managing Payables

  • Review invoices for accuracy before making payments.

  • Schedule payments according to vendor terms.

  • Understand payment terms to avoid late fees and better manage your cash position.

  • Collect W9 forms from contractors upfront to simplify 1099 filing later.

  • Use accounting software to streamline the AP process and avoid missed bills.

What Is Accounts Receivable?

Accounts receivable is the money your business is owed—usually from clients or customers who haven’t paid their invoices yet. Managing AR well ensures you maintain steady income and avoid cash flow gaps.

Tips for Staying on Top of Invoices

  • Send invoices on time to keep revenue flowing.

  • Follow up regularly on overdue invoices.

  • Be proactive—delayed collections can lead to cash shortages.

  • Write off bad debts when necessary to keep your books accurate.

Why AP and AR Are Interconnected

While AP and AR are on opposite sides of the ledger, they work together to help you understand your business’s true financial picture. When managed well, they can help you plan, forecast, and grow with confidence.

Takeaways from This Episode

  • Accounts payable involves tracking money owed to vendors and contractors.

  • Reviewing and managing invoices helps optimize payment schedules.

  • Understanding both AP and AR supports stronger cash flow decisions.

  • Following up on receivables is just as important as paying bills on time.

  • Clean books rely on timely invoicing, proper categorization, and follow-through.

Ready to Clean Up Your Books?

If staying on top of payables and receivables feels overwhelming, you’re not alone. Book a free 30-minute consultation with Sequoia CPA—we’d love to help you build a more intentional, stress-free financial system.

🎙 Listen to Episode 4: Bookkeeping - Accounts Payable & Accounts Receivable

Connect With Us

theaccountingedit.com

Aminder Mann, CPA
Website: sequoia-cpa.com
Instagram: @sequoiacpa
LinkedIn: Sequoia CPA

Leah McCool
Website: orca-accounting.com
Instagram: @orcaaccounting
LinkedIn: Leah McCool

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Episode 3: Bookkeeping Transaction Categorization & Account Reconciliations