Accounts Receivable (Order to Cash or AR) Journal Entries

To record a sale to an account customer
Account	Debit	Credit
Accounts receivable	XXX
Revenue		XXX

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To receive a cash payment from an account customer
Account	Debit	Credit
Cash	XXX
Accounts receivable		XXX

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To receive a cash payment from an account customer taking cash discount
Account	Debit	Credit
Cash	XXX
Discount allowed	XXX
Accounts receivable		XXX

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A credit note is issued to a customer
Account	Debit	Credit
Revenue	XXX
Accounts receivable		XXX

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To write off an accounts receivable as a bad debt
Account	Debit	Credit
Bad debt expense	XXX
Accounts receivable		XXX

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To set up an allowance for doubtful debts
Account	Debit	Credit
Bad debt expense	XXX
Allowance for doubtful debts		XXX

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To use the allowance for doubtful debts to write off an accounts receivable
Account	Debit	Credit
Allowance for doubtful debts	XXX
Accounts receivable		XXX

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To record cash received after an accounts receivable has been written off
Account	Debit	Credit
Cash	XXX
Accounts receivable		XXX
Accounts receivable	XXX
Allowance for doubtful debts		XXX