Which of the following is a requirement for Accounts Receivable (AR) journal entries?

In accounting, particularly in the context of QuickBooks, when making Accounts Receivable (AR) journal entries, it's essential to identify the customer involved in the transaction. This is because AR represents money owed to a business by its customers for products or services delivered on credit. Including the customer in the journal entry helps ensure accurate tracking of outstanding invoices and enables the business to manage its receivables effectively.

By specifying the customer, the business can maintain a clear record of which customer owes what amount, facilitating better cash flow management and financial reporting. The relationship between the invoice and the customer is crucial for proper bookkeeping and is a fundamental practice in managing AR.

While other aspects of the journal entry, such as including a product or service item, marking it as billable, or excluding vendor information might also be relevant depending on the specifics of the transaction, the primary requirement centers on associating the entry with the customer who originated the receivable. This linkage is foundational to accounts receivable management.