Step-by-Step Tutorial Videos​​ Learn to navigate the new Ariba procurement system with our three easy-to-follow tutorial YouTube videos. All revenue contracts must first be entered in the Contracting System.In this lesson, you learned: • Set up and Maintain Customers. • Generate Bills and Create Receivables. Transactions pending settlement are reflected in the consolidated balance sheet in accounts receivable and other or in accounts payable and accrued liabilities.