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accounts receivable accounts receivable is a legally enforceable claim for payment held by a business for goods supplied and or services rendered that customers clients have ordered but not paid for these are generally in the form of invoices raised by a business and delivered to the customer for payment within an agreed time frame accounts receivable is shown in a balance sheet as an asset reconciling accounts receivable to the general ledger tech tip helpful tips on reconciling on accounts receivable to the general ledger what are accounts receivable definition and meaning definition of accounts receivable money which is owed to a pany by a customer for products and services provided on credit this is often treated as how to reconcile accounts receivable — accountingtools the reconciliation of accounts receivable is the process of matching the detailed amounts of unpaid customer billings to the accounts receivable total stated in the general ledger this matching process is important because it proves that the general ledger figure for receivables is justified product brief intacct intacct accounts receivable directly from sales fulfillment and you can attach documentation directly to transactions when you need backup information