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In this tutorial on QuickBooks Online accounts receivable, Matt Holtquist explains the concept of accounts receivable (A/R), which refers to money owed to a business by its customers. He addresses common questions from clients and viewers regarding the functionality of A/R in QuickBooks. Holtquist emphasizes that accounts receivable are established only when an invoice is issued, differentiating it from sales receipts, which do not create A/R. The tutorial aims to clarify how accounts receivable work within QuickBooks Online, how they arise, and methods for tracking them effectively.