This workbook deals with the payment history of customers from the point of view of Accounts Receivable Accounting. This analysis shows the payment volume per fiscal year period for a chosen customer in the report columns, once with cash discount and once without cash discount. The days in arrears are also shown in the report columns. The chronological development over fiscal year periods is shown in the report rows.

The chronological development of payment volume, the ratio of cash discount payments to payments without cash discount and the number of days of arrears in each case can be used to predict how the payment history of a customer will develop in the future (to foresee liquidity problems, for example).

The workbook contains the following queries: