An account receivable due within the next 12 months is listed on the balance sheet under the caption of Current assets
Because current assets represent all the assets of a company that are expected to be conveniently sold, consumed, used, or exhausted through standard business operations with one year.
Assets refers to the resource owned or controlled by an individual, corporation, or government with the expectation that it will generate.
Standard is an authoritative principle or rule that usually implies a model or pattern.
Business is an organization or enterprising entity engaged in commercial, industrial, or professional activities. Businesses can be for-profit entities or non-profit organizations. Business types range from limited liability companies to sole proprietorships, corporations, and partnerships.
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