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In this QuickBooks Online tutorial, Matt Holtquist explains accounts receivable, addressing common questions from users. He defines accounts receivable as money owed by customers and emphasizes that this arises only when an invoice is issued. The tutorial aims to clarify how accounts receivable work in QuickBooks, their significance, and how to track them effectively. Holtquist highlights the distinction between invoices and sales receipts, noting that accounts receivable only occur with invoices. The goal is to enhance understanding of this concept for QuickBooks users, particularly those new to the software or encountering challenges with accounts receivable.