Prepare a schedule of accounts receivable and prove the agreement of the controlling account with the subsidiary ledger at September 30, 2019. Solution. a. Pending payments for services rendered but are not yet collected are recorded in the Accounts Receivable.It allows MCPS customers to pay invoices and submit disputes online. The Banner® Accounts Receivable System is used to maintain charge and payment information for individual accounts. After selecting your search criteria, click Search and all contracts meeting the search criteria will populate. Cameron Montgomery of Apex Methods shows the simple system you need to land high-ticket clients. You don't have to be complex, only strategic. Accounts Receivable Report for October 2011. Amounts due the company on account from customers who have bought merchandise or received services. Accounts receivable is a current asset in the balance sheet.