Abstract: Management of receivables is a key aspect of working capital management. This paper seeks to establish the relationship between management of accounts receivable on financial performance of manufacturing firms listed in NSE. The study used descriptive research design where data was collected in order to establish the current status of the population. The population of the study comprised of 147 finance and accounts staff of all the manufacturing firms listed in NSE for period of Six (6) months from April to October 2016.