Are presented in Appendix C at the end of the text. Nike's financial statement in Appendix B on page B7 shows the total cash and equivalents for Nike for each year.Draft contracts, budgets, and various reports with direction from manager. Accountants use Excel all the time. When they pay me (usually via check or Paypal), I tell QB that they've paid to close out the invoice. Accounts receivable (AR) is an item on a company's balance sheet that represents money due the company for products or services it has already delivered. Accounts Receivable Office. Nondelinquent accounts receivable are receivables that have not been billed or are not due under the contract or billing document pertaining to the receivable. The concept is simple: accounts payable represents money you owe, while accounts receivable represents money you are owed. But there's more to it than that.