Typically, no. Most restaurants operate on a cash or card basis, so you’re usually not dealing with a lot of accounts receivable (that’s fancy talk for money owed to you). However, if you do have a catering service or offer credit terms to regular customers (like a bar tab for your favorite local hangout), you might have a small amount of accounts receivable. Just keep track of it carefully to make sure you get paid and don’t end up chasing down payments.