Accounts receivable is a legally enforceable claim for payment held by a business for goods supplied and / or services rendered that customers / clients have ordered but not paid for . These are generally in the form of invoices raised by a business and delivered to the customer for payment within an agreed time frame . Accounts receivable is shown in a balance sheet as an asset . It is one of a series of accounting transactions dealing with the billing of a customer for goods and services that the customer has ordered . These may be distinguished from notes receivable , which are debts created through formal legal instruments called promissory notes .

Question: what is the source of information for account receivables
Answer: invoices