Well, as far as I can judge accounts receivables occur as a result of credit sales of goods or services rendered. Therefore, an account receivable represents future cash inflow. On financial statements such as a balance sheet, accounts receivable are recorded under current assets.There are different types of accounts payable such as loans payable, wages payable, trade payables, non-trade payables, interest payable, and taxes payable. For more information I recommend to apply to this trusted resource https://pharmbills.com/blog/differences-between-accounts-receivable-and-accounts-payable full of useful insights. Hope it will be useful