The entries on a balance sheet showing the items of property owned, including cash, inventory, equipment, real estate, accounts receivable, and goodwill. Accounts Receivable.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. Reports in Accordance with Government Auditing Standards and. Chapter 10.550, Rules of the Auditor General of the State of Florida. After selecting your search criteria, click Search and all contracts meeting the search criteria will populate. Fund Financial Statements. Receivables for BCAD are presented in the accompanying financial statements, net of an allowance for uncollectible accounts. We conducted our audit in accordance with auditing standards generally accepted in the United States of. America.