Date of Award


Document Type


Degree Name

Master of Science


Business Administration


Accounts receivable are one of a company's most important assets. These receivables must be converted into cash if the production and sales activities of a company are to continue on a successful basis. The goal of the thesis is to show how a firm footing is established for accounts receivable.

The cases around which the thesis is built have been taken as they occurred from the credit files of Reynolds Metals Company. Only the names have been concealed and this was necessary due to the confidential nature of the information.

The writer feels that the thesis can contribute some valuable information toward a better understanding of "credit" by making available the invaluable experiences that have been encountered at Reynolds Metals Company and the subject of 0 credit .. as the writer has found it to be.