What do you mean by receivable accounts?

What do you mean by receivable accounts?
Accounts receivable is the money that is owed to a company by its customers. Accounts
Receivable is included in the asset column on a balance sheet. Money which is owed to a company by a customer for products and services provided on credit. This is often treated as a current asset on a balance sheet. A specific sale is generally only treated as an account receivable after the customer is sent an invoice.