Credit Control Sheet With Aging. Aging is a method used by accountants and investors to evaluate and identify any irregularities within a company's accounts receivables. The aging balance is a management tool but also a performance assessment tool in cash collection.

Choose how to sort the report. Accounts receivable aging is a periodic report that categorizes a company's accounts receivable according to the length of time an invoice has been outstanding. Credit control is the process of extending credit to customers to increase the sale of a business’s products or services.