The following selected transactions are from Clark Company. Receivable (AR) icon next to the contract.The Office of Student Accounts serves as the central office responsible for processing of the various charges and credits placed on your student account. Accounts Receivable. The CPA FAR Exam requires a candidate to understand long term contracts under the percentage of completion method. Grants and contracts receivable. 3,356. 3,346. Student accounts receivable, net. 421. 307. Health care costs in the form of a monthly premium. " The accounts receivable are shown net of any provision for doubtful accounts.