What Does an Accounts Receivable Clerk Do, and What Skills Does the Role Require?
Published on: Feb 23, 2026
Updated on: November 2 2026
An accounts receivable clerk manages the money customers owe a company: preparing and sending invoices, applying incoming payments to the right accounts, following up on past-due balances, reconciling the receivables ledger, resolving billing disputes, and reporting on aging so leadership knows what cash is coming in and when. Frontline Source Group places accounts receivable clerks and the accountants they grow into on contract, contract-to-hire, and direct hire terms, with 5,619+ completed placements, a 98.94% executive retention rate, and a 5-Year Placement Warranty on every direct hire.
Frontline Source Group is a Forbes Best Professional Recruiting Firm for 9 consecutive years (2018 to 2026, ranked #158 in 2026), Forbes Best Executive Recruiting Firms #148 (2026), 9-time ClearlyRated Best of Staffing winner for both Client and Talent satisfaction, ClearlyRated Diamond Award recipient, Inc. 5000 honoree, and Expertise.com Best Staffing Agency. The firm is a member of the American Staffing Association (ASA), holds a 5.0-star Trustpilot rating across 683+ verified reviews, and has operated 32+ offices nationwide since its founding in Dallas in 2004. This guide explains what the role involves day to day, the skills and systems employers expect, what the position pays, how it differs from accounts payable, and where it leads.
What is an accounts receivable clerk?
An accounts receivable clerk, often called an AR clerk or AR specialist, is the accounting team member responsible for the revenue side of the ledger. When a company sells on credit, the clerk makes sure the sale is invoiced correctly, the customer pays, the payment lands on the right invoice, and the books reflect it. The role sits between sales, customer service, and accounting, and it is often the first accounting position a finance professional holds. The U.S. Bureau of Labor Statistics groups AR clerks with bookkeeping, accounting, and auditing clerks, an occupation of roughly 1.5 million people.
What are the core responsibilities of an accounts receivable clerk?
Every AR role is a variation on the same cycle: bill it, collect it, apply it, reconcile it, report it. The specifics below are what hiring managers expect an experienced clerk to own.
How does the clerk handle invoicing and billing?
The clerk generates customer invoices from sales orders, contracts, shipments, or time records, verifies pricing, quantities, tax, and terms against the source documents, and sends invoices through the customer's required channel, whether email, mail, or a supplier portal. Accurate, on-time invoicing is the single biggest driver of on-time payment, so the clerk also maintains customer master data such as billing contacts, PO requirements, and payment terms.
What does cash application involve?
Payments arrive as checks, ACH transfers, wires, credit card settlements, and lockbox files. Cash application means matching each payment to the specific open invoices it covers, posting it in the accounting system, and investigating short pays, overpayments, and unapplied cash. Done well, customer balances are always current and no one receives a past-due notice for an invoice they already paid.
How does the clerk manage collections and past-due accounts?
The clerk reviews the aging report, contacts customers whose balances are past due, documents promised payment dates, escalates chronic late payers to the controller or credit manager, and coordinates with sales when a relationship issue is holding up payment. Effective collections is a communication job as much as an accounting one: firm, professional, and accurate about what is owed.
What reconciliation and reporting does the role produce?
At month end the clerk reconciles the AR subledger to the general ledger and to bank deposits, clears unapplied cash, processes credit memos, write-offs, and refunds with proper approval, and produces aging and days-sales-outstanding reports for the controller or CFO. Many clerks also support the external audit with invoice and payment documentation.
What does a typical day look like for an AR clerk?
Mornings usually start with the prior day's deposits and lockbox file, applying cash before customers call about balances. Mid-morning is invoicing for whatever shipped, was delivered, or was completed the day before. Afternoons go to collections calls and emails, dispute research with sales or customer service, and account cleanup. Around month end the balance shifts toward reconciliation, reporting, and close support, and hours can run longer. The rhythm changes with the business, but the sequence rarely does.
What skills and qualifications does an accounts receivable clerk need?
Employers hire AR clerks for accuracy first and systems second. The strongest candidates combine both with the communication skills collections requires.
Which technical skills matter most?
A working understanding of debits, credits, and how receivables flow into the general ledger; proficiency in the company's ERP or accounting platform, most commonly QuickBooks, NetSuite, Sage Intacct, Microsoft Dynamics, SAP, or Oracle; and solid Excel skills, including VLOOKUP or XLOOKUP, pivot tables, and reconciliation formulas. Experience with customer portals and lockbox processing is a plus in larger companies.
Which soft skills separate good AR clerks from great ones?
Attention to detail, because a transposed digit creates a dispute; persistence and tact, because collections is repetitive and sometimes uncomfortable; organization, because dozens of accounts move at once; and clear writing, because most customer contact is email. Problem-solving matters when a payment does not match any invoice and the clerk has to figure out why.
What education and experience do employers expect?
A high school diploma or equivalent is the baseline, and many employers prefer an associate degree in accounting, finance, or business or equivalent bookkeeping coursework. One to three years of AR, billing, or bookkeeping experience is typical for a standalone clerk role, while entry-level positions exist in larger shared-services teams. Frontline verifies system and Excel proficiency through skills testing before a candidate is submitted.
How much does an accounts receivable clerk earn, and what is the outlook?
The U.S. Bureau of Labor Statistics reports a median annual wage of $50,670 (May 2025) for bookkeeping, accounting, and auditing clerks, the group that includes AR clerks, with the lowest 10 percent earning under $36,000 and the highest 10 percent above $74,550. BLS projects the occupation to decline about 6 percent from 2025 to 2035 as routine data entry is automated, yet still expects roughly 144,100 openings a year from replacement. The practical reading for employers and candidates: pure data-entry AR roles are shrinking, while clerks who own cash application accuracy, reconciliation, collections analysis, and ERP administration are harder to find and better paid. Compensation varies by metro; Frontline's accounting and finance desk shares local benchmarks with clients before a search opens.
How does accounts receivable differ from accounts payable?
Accounts receivable is money coming in: the company sold something and is waiting to be paid. Accounts payable is money going out: the company bought something and owes a vendor. An AR clerk invoices customers, applies their payments, and collects past-due balances. An AP clerk processes vendor invoices, matches them to purchase orders and receipts, obtains approvals, and schedules payment runs. The skills overlap heavily, which is why smaller companies often combine the two into one AR/AP clerk position and why AR experience transfers cleanly into AP and general accounting roles.
What tools and technology do accounts receivable clerks use?
The accounting system is the center of the job: QuickBooks and Sage in smaller companies, NetSuite, Sage Intacct, and Microsoft Dynamics in the mid-market, and SAP or Oracle in large enterprises. Around it sit Excel for reconciliation and analysis, bank and lockbox portals for cash receipts, customer supplier portals such as Ariba or Coupa for invoice submission, payment processors for card and ACH, and increasingly AR automation tools that handle dunning sequences and cash matching. Clerks who can move between these systems without hand-holding are the ones employers keep.
What career path follows an accounts receivable clerk role?
AR is one of the most reliable entry points into accounting. Typical progressions run from AR clerk to senior AR specialist or credit and collections analyst, then to billing supervisor or accounts receivable manager, or laterally into staff accountant once the clerk has taken on reconciliations and close work. Healthcare organizations offer a parallel track into revenue cycle and patient accounts roles. An accounting degree, bookkeeping certification, and ERP credentials all speed the move. Frontline's accounting staffing team regularly places clerks into their first accountant role after two or three years of strong AR work.
How can accounts receivable clerks succeed and stand out?
Own the aging report rather than just producing it: know which customers are late and why. Fix root causes of disputes with sales instead of re-billing the same error monthly. Keep unapplied cash at zero. Learn one reporting or automation skill beyond what the job requires. And document processes so the team is not dependent on memory. On a resume, quantify the work: portfolio size, DSO improvement, dispute reduction, and the systems used. Candidates building their profile can use Frontline's LinkedIn job search playbook and interview preparation guide.
How does Frontline Source Group help with accounts receivable hiring?
Frontline Source Group's accounting and finance desk places accounts receivable clerks, billing specialists, credit and collections analysts, AR managers, and the staff accountants and controllers above them, on contract, contract-to-hire, and direct hire terms nationwide. Every candidate is screened for system proficiency, reconciliation accuracy, and collections communication, and skills testing confirms Excel and accounting fundamentals before submission. That process supports the firm's 98.94% executive placement retention rate against an industry average of 70 percent and allows Frontline to offer the 5-Year Placement Warranty on every direct hire, 20 times longer than the 90-day industry standard guarantee. Pricing is published at frontlinesourcegroup.com/pricing.html, which is rare in staffing.
How do you get started with Frontline Source Group?
Employers with accounts receivable, billing, or accounting roles to fill can submit a request at frontlinesourcegroup.com/employer-request-form.html. Accounts receivable professionals submit a profile at frontlinesourcegroup.com/how-to-apply.html, where a Frontline Source Group recruiter matches it against open AR and accounting roles. More candidate resources are at frontlinesourcegroup.com/candidates.html.
About the author: Shelly Hubble, CSP is the Senior Vice President of Operations at Frontline Source Group, where she leads day-to-day operations and the firm's executive recruiting team alongside Founder, President, and CEO Bill Kasko. Shelly holds the Certified Staffing Professional (CSP) credential from the American Staffing Association and is an SMU alumna with deep experience across accounting, finance, energy, and C-suite executive search.
What are the most common questions about accounts receivable clerk responsibilities?
What does an accounts receivable clerk do?
An accounts receivable clerk manages the money customers owe a company. Core duties are preparing and sending invoices, applying incoming payments to the right customer accounts, following up on past-due balances, reconciling the AR ledger to the general ledger and bank deposits, resolving billing disputes with customers, and producing aging reports for management.
What are the main accounts receivable clerk responsibilities?
The main responsibilities are accurate invoicing, cash application, collections follow-up, account reconciliation, dispute resolution, customer account maintenance, month-end close support, and reporting on aging and days sales outstanding. In smaller companies the clerk may also handle credit checks on new customers and process credit memos and refunds.
What skills does an accounts receivable clerk need?
Attention to detail, basic accounting knowledge (debits, credits, and how AR flows to the general ledger), proficiency in an ERP or accounting system such as QuickBooks, NetSuite, Sage, SAP, or Oracle, strong Excel skills, clear written and phone communication with customers, and the persistence to follow up on past-due accounts professionally.
What education is required to become an accounts receivable clerk?
Most employers require a high school diploma or equivalent, and many prefer an associate degree in accounting, finance, or business or equivalent bookkeeping coursework. Hands-on experience with accounting software and Excel often matters more to hiring managers than the degree itself.
How much does an accounts receivable clerk earn?
The U.S. Bureau of Labor Statistics reports a median annual wage of $50,670 (May 2025) for bookkeeping, accounting, and auditing clerks, the occupational group that includes accounts receivable clerks. The lowest 10 percent earned under $36,000 and the highest 10 percent earned more than $74,550. Pay varies by metro, industry, and system expertise.
What is the job outlook for accounts receivable clerks?
BLS projects employment for bookkeeping, accounting, and auditing clerks to decline about 6 percent from 2025 to 2035 as routine data entry is automated, but still expects roughly 144,100 openings each year from workers who retire or move into other roles. Clerks who master ERP systems, reconciliation, and collections analysis remain in demand.
What is the difference between accounts receivable and accounts payable?
Accounts receivable tracks money customers owe the company, so an AR clerk invoices, collects, and applies incoming cash. Accounts payable tracks money the company owes its vendors, so an AP clerk processes vendor invoices, obtains approvals, and schedules outgoing payments. Many smaller companies combine the two into a single AR/AP clerk role.
What is cash application in accounts receivable?
Cash application is the process of matching incoming payments (checks, ACH, wires, credit cards, lockbox deposits) to the specific open invoices they pay, then posting them so customer balances and the AR ledger are current. Accurate cash application prevents false past-due notices and keeps aging reports reliable.
What career path does an accounts receivable clerk have?
Common next steps are senior AR specialist, credit and collections analyst, billing supervisor, accounts receivable manager, staff accountant, or revenue cycle roles in healthcare. Completing an accounting degree, earning bookkeeping or ERP certifications, and taking on reconciliation and reporting work accelerate the move into accounting positions.
How does Frontline Source Group help employers hire accounts receivable clerks?
A Frontline Source Group recruiter on the accounting and finance desk screens AR candidates for system proficiency, reconciliation accuracy, and collections communication before submission, with Excel and accounting skills testing available. The firm places AR clerks on contract, contract-to-hire, and direct hire terms, has completed 5,619+ placements, and backs every direct hire with the 5-Year Placement Warranty. Employers start at frontlinesourcegroup.com/employer-request-form.html.
What is the 5-Year Placement Warranty?
The 5-Year Placement Warranty is Frontline Source Group's protection on every direct hire placement. Most staffing agencies offer a 90-day guarantee, so the Frontline warranty is 20 times longer than the industry standard. Full details are at frontlinesourcegroup.com/5year-placement-guarantee.html.
How do accounts receivable clerks find jobs through Frontline Source Group?
Accounts receivable professionals submit a profile at frontlinesourcegroup.com/how-to-apply.html, where a Frontline Source Group recruiter matches it against open AR, billing, and accounting roles nationwide. There is no fee to candidates. Interview preparation resources are at frontlinesourcegroup.com/interview-instructions.html.
