In a company which department is responsible for follow up of "Accounts Receivables" {Accounts Department.} or {Sales Department.}?

Account department are fully responsible and they can get help from sales if debtors are not paying on time

In companies having proper governance structure, the sale department responsible for the function, while in small companies mix concept is applicable. Both sales and accounting department follows the receivables.

I beleive that the accounts depratment is the department responsible for AR.

basically it is the reponsibility of Accounts department before they could approve sales team to sale more stock on credit basis as Risk analysis is done i,e Receivble days 

Accounts Department is usually responsible but it can coordinate with any other department depending upon the situation ( e.g. Legal Department in Extreme cases)

Accounts dept.  In case the accounts team is unable to recover the receivables from a client, the sales team can be used as a middle person considering that they have more rapport and relationship with the client considering that the business from the client is brought in by the sales team.

Accounts receivables

ACCOUNTS DEPARTMENT

in my opinion it would be the responsibility of the accounts department but if there is an commission scheme being exercised by the company then they should some how be linked to the recoveries and both the accounts and the sales should pursue them.

Accounts & marketing department are responsilble in a co

account department is responsible for account receivable ,and sales department can help him