When to record accounts receivable and accrual receivable. For example: the business has performed service to a customer (carpet cleaning) and a bill has issued to the customer. $100 Should we record
Dr. Accrounts receivable 100
Cr. Revenue 100
Or

Dr. Accrual revenue 100
Cr. Revenue 100

You will record the sale as a credit and a contra amount for acct's rec. when recievalbe are paid, debit cash;credit receivables.