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  2. The A/R ledger is also used to track the payments made by each customer. Example When a customer purchases a product on credit, the store debits its A/R balance and credits a sale account. When the customer makes a payment to pay down his account balance, the debits cash and credits the A/R balance.
    www.myaccountingcourse.com/accounting-dictiona…
    Example of Accounts Receivable An example of accounts receivable includes an electric company that bills its clients after the clients received the electricity. The electric company records an account receivable for unpaid invoices as it waits for its customers to pay their bills.
    www.investopedia.com/terms/a/accountsreceivable…
     
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