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In this tutorial, licensed CPA Jonathan N. Dorn discusses Accounts Receivable (A/R), defining it as an asset. He emphasizes that A/R is part of the positive side of the balance sheet and suggests viewers familiarize themselves with basic accounting concepts (DC/ADE/LER). Using simple examples, he illustrates Accounts Receivable by explaining a transaction where he provides a "widget" worth $10 to a customer who does not pay immediately. The tutorial aims to clarify the fundamentals of A/R and its significance in accounting practices.