http://fadyart.com/financeV4#AccountsReceivable
Class AccountsReceivable

owl:Class

The total of the balances of customers or debtors. The totals are obtained in the balance sheet: - by periodic transfer of the totals of the customer accounts - through simultaneaous posting of all details in the customer accounts and the general ledger.(carbon copy posting) Both methods are representations of the double posting system:in the general ledger account and in the customer account.

IAS 1.78 b, IAS 1.54 h

Trade and other current receivables

http://fadyart.com/Finance/v3.04

1502-Accounts receivable

CurrentAssets