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How can we define the term Receivables in accounting? How many groups are there related to the receivables of the enterprise in the uniform chart

  1. How can we define the term Receivables in accounting? How many groups are there related to the receivables of the enterprise in the uniform chart of accounts? Which accounts are under these groups? (For example, there is only one group related to stocks: 15 Stocks) What are the transactions required for the entity's forward receivables? Please explain briefly.

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