An accounts receivable journal entry refers to recording information about an A/R transaction in the accounting ledger. A journal entry must include information about the transaction, such as the name of the company, the day of the transaction, and the amounts involved.nnAccounts receivables have a minimum of two entries – the date the receivables were added as an asset and the date the money was received, turning that asset into cash. Companies need a third journal entry when they factor invoices.