Selling Your Accounts Receivable? Accounts receivable (AR) is money your customers owe you for products or services that you have sold.Find out why AR is important and how to track it. Introduction. Overview. 1. Risks of Accounts Receivable and Inventory Financing. 3. Credit Risk Rating Considerations. 4. Sales Preparation: The CAMA System provides sales comparables for each account in the system using a three-step process. With Indeed, you can search millions of jobs online to find the next step in your career. Prepare journal entries to record the following transactions for June. 2. Did the taxpayer start or complete setting up transactions involving the. "sale" of its accounts receivable to related corporations after July, 1998?