The following is a list of accounts receivable at June 30, 2012: Receivable. Allowance. Net. All Accounts Receivable represent valid obligations arising from bona fide business transactions in the Ordinary Course of Business.Accounts receivable, and accounts payable approximates their estimated fair value. Decrease (increase) in accounts receivable. (53,193). 47a Accounts receivable. 47a. Accounts receivable. 45,646. 17,754. 63,400. 44,655. Prices of new books are listed in the first Federal.