This Accounts Receivable (AR) workbook, has been designed to help the State Controller's Office (SCO) obtain limited information from state. Assignment of Accounts Receivable with Recourse Template.SAM Section 8294 – Accounts receivable (AR) should be recorded in a manner that allows for aging analysis. The account balances of all receivables should be. Departments that need to charge amounts for activities, services, or circumstances not described above shall use the Standard Request for Billing form. In this guide, we explain the nine steps in the AR process (with flow charts!) and how to optimize it.