All Accounts Receivable represent valid obligations arising from bona fide business transactions in the Ordinary Course of Business. Accounts Receivable, Amounts Due From Other Governments, and Mortgages Receivable.Note 5 Accounts Receivable, Amounts Due From Other Governments, and Mortgages Receivable. In this video I'm going to teach you how to use QuickBooks Online to manage your accounts payable and your accounts receivable. The fundamentals of accounts payable is made up of several parts today we're going to talk about invoice processing the payment piece.