Accounts receivable is somtimes a 'Suspense' account. An 
advance is given by debiting this account for purchase of 
some article or item for which bill is not received 
immediately. After the expenditure is incurred and proper 
Invoice or Bill is received , this amount is reversed to 
the debit of the expenditure head or after Asset creation 
(in case of buying a fixed asset). In brief, accounts 
receivable may be a temporary advance and is expected to be 
wiped out, shortly.