Debiting to Accounts Receivable is an important accounting principle used by businesses to track customer payments. It involves transferring the money received from customers into a separate account – usually called ‘Accounts Receivable’. The amount debited will be equal to the sum of money received from the customer, which is then recorded in the Accounts Receivable ledger. This helps businesses keep track of their cash flow and make sure their accounts are balanced. In short, Debiting to Accounts Receivable is like recording sales; it allows businesses to keep tabs on the money they owe and the money they’ve been paid.