Which of the following is NOT a benefit of a strong accounts receivable policy?

A strong accounts receivable policy is designed to manage and optimize the collection of outstanding invoices, resulting in various benefits for an organization. Among these benefits are consistent collection processes, reduced bad debt, and better customer relationships.

Consistent collection processes ensure that there is a standard approach to managing accounts receivable, which can lead to more efficient operations and better cash flow management. Reduced bad debt refers to the decrease in uncollectible accounts that occurs when a company has clear guidelines and practices in place for evaluating credit risk and following up on overdue invoices. Better customer relationships can be fostered through effective communication and resolution of payment issues, which can improve a company's reputation and encourage timely payments in the future.

On the other hand, while increased sales revenue can be a goal of a business, it is not a direct benefit of a strong accounts receivable policy. Revenue primarily depends on market demand, product offerings, and sales efforts rather than the management of receivables. Therefore, while a robust accounts receivable policy can support cash flow and overall financial health, it does not directly lead to increased sales revenue.