What does “Accounts receivable” mean in bookkeeping?
Accounts receivable (also called A/R, AR, receivables): Money customers owe you for invoices they haven't paid yet. It's an asset.
ExampleRiverside Yoga still owes $95 on invoice #1051.
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Related terms in Money in (sales)
Written for US bookkeeping. Last reviewed November 5, 2026. See all 100 terms.