About Us: Accounts Receivable

Accounts Receivable, a subunit within Treasury & Investments, provides central collection for invoices issued to external customers by various departments on campus.

519 661-3870 x83870
Fax: 519 661-3829
e-mail: accountsreceivable@uwo.ca

Mailing Address:
University of Western Ontario
Financial Services
Accounts Receivable Office
Support Services Building, Suite 6100
London, ON    N6A 3K7
Wojtowich, Katherine
Financial Officer - Accounts Receivable

519 661-2111 x85437 SSB 6105
DeFrias, Rosemarie
Accounting Assistant

519 661-2111 x83870 SSB 6104

Departments produce official invoices for goods and services supplied to external customers by using the PeopleSoft Billing module.  Departments receive credit for the official invoice in their accounts at time of issuance.  Once the official invoice is created, the PeopleSoft Accounts Receivable module keeps track of outstanding invoices.  Payments are received in the Accounts Receivable Office and processed against the invoice.  Departments who create more than 10 invoices a year can request access to the Billing module using the Bill Type Set-Up and Authorization Form


1.      Issuing Departments' Responsibilities 

2.      HST and GST Rates

3.      Terms of Payment 

4.      Follow Up on Outstanding Invoices

5.      Official Invoice Paper 

6.      One Time Invoice Requests


1.      Issuing Departments' Responsibilities 

  • Extending credit privileges to customers has been delegated to the department involved.  See Policies and Procedures 2.3 Accounts Receivable, section 3.00
  • Departments are responsible for preparing and issuing official invoices to external customers for goods and services supplied. 
  • Disputes over the amount of an invoice will be referred to the issuing department for negotiation with the customer.  Full or partial cancellation of an invoice will require that the Accounts Receivable Office prepare a credit note that is matched to the invoice to clear it from the system.  Invoice Cancel & Write-off Request Form

2.        HST and GST Rates

  • You may be required to charge HST for goods and services provided in Ontario.   The current rate is 13% made up of 5% GST and 8% Provincial Portion.
  • If you are invoicing other provinces for goods and services you may need to charge HST or GST applicable to that province.
  • Refer to the University HST web site for further information and links to other resources. http://www.uwo.ca/finance/HST/

3.      Terms of Payment 

  • Invoices are issued with payment terms of "On Receipt", "2% net 10", and "30 Days".
  • Invoices for Canadian customers should be issued in CAD funds.  Invoices for US customers should be issued in USD funds.  Invoices for Foreign customers should be issued in USD funds.  Contact the Accounts Receivable office regarding use of other currencies.
  • Cheque, Cash, VISA, and MasterCard are accepted in the Accounts Receivable Office.
  • Wire transfers from Canadian, US and foreign customers are accepted
  • Electronic funds transfers are accepted

 4.      Follow Up on Outstanding Invoices

  • Collection of general accounts receivable is the ultimate responsibility of the department or unit providing the goods or services.  See Policies and Procedures 2.3 Accounts Receivable, section 5.00 
  • Departments can run various Accounts Receivable Reports to manage the outstanding Invoices 
  • The Accounts Receivable Office provides the following assistance for collection of outstanding invoices.  A reminder notice is issued to the customer requesting payment when the outstanding invoice is 60 days overdue.  Reminder notices continue until the invoice is collected.  The reminder notice shows all invoices outstanding for the customer and finance charges at 1.5% per month on items over 30 days outstanding. 
  • When an invoice is 120 days overdue the Accounts Receivable Office issues a report to the Department.  The report is issued several times during the year.  It is at this time the Department must decide if the invoice is still valid or if it should be written off as un-collectable.  If it is still valid the Department should be contacting the customer to find out when payment can be expected. 
  • Un-collectible invoices will be charged back to the issuing department.  Invoices greater than $100.00 can be sent to the external collection agency for further collection.  Any amounts collected will be returned to the issuing department net of service fees charged by the collection agency. 

 5.      Official Invoice Paper 

  • Final Invoices should be printed on white perforated invoice paper.  This paper can be obtained by contacting the Accounts Receivable Office.

 6.      One Time Invoice Requests

  •  Some Departments do not have the need to issue invoices on a regular basis.  For one-time invoices departments are urged to use the Invoice Request Form available on the Financial Services Forms website under Accounts Receivable
  • The advantage of using the form are: 
    • the Accounts Receivable Office will create an official invoice
    • the revenue is recognized as soon as the invoice is created
    • the customer receives an official invoice from Western
    • the Accounts Receivable Office does the cash handling
    • the Accounts Receivable Office sends reminder notices to the customer until the invoice is paid
    • the Accounts Receivable Office will contact the department if there is an issue with collection of the invoice 

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6100 Support Services Building
Tel: 519-661-2111 x85442

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