Accounts receivable represent debts owed to the state for goods or services that the state has sold or provided to its customers. This starts with drawing up a business agreement and establishing the terms and conditions of credit sales.This procedure document explains the core accounts receivable functions including: 1) departmental maintenance and physical security of records,. Our guide explains the 9 steps to optimize the AR process using accounts receivable flow charts. Join our team as an Accounts Receivable Specialist, where you will manage customer accounts with remote work from your professional home office. The Accounts Receivable Specialist will manage the accounts receivable process, including invoicing, collections, credit assessment, and reconciliations.