Procedures will include review, analysis, and corrections of the accounts receivables reflected on the Aging of Accounts Receivable Report, Customer 1 account,. We're going to walk you through how to calculate accounts receivable in this guide.We'll demystify a myriad of different formulas and ratios you need to know. Go to the Left Navigational Module menu, click on View, and then click on My Contracts. All of the contracts assigned to you will be displayed. Patient Accounts Receivable. Accountants use Excel all the time. Accounts receivable are recorded net of estimated uncollectible amounts. Accounts Receivable – Leases.