We're going to walk you through how to calculate accounts receivable in this guide. We'll demystify a myriad of different formulas and ratios you need to know.To create a new accounts receivable item, click Add AR to this Contract. You will then need to complete the required fields to create a new AR. RESIDENCE REQUIREMENTS (check all that apply): has been a resident of this state for at least six months and of this county for at least. Accounts Receivable. Accounts receivable are carried at their estimated collectible amounts. Apply to Accounting Assistant, Accounts Receivable Clerk, Payroll Specialist and If you bought a capitalizable asset on credit, then an asset account would be debited instead.