Account receivable system is a system that hold important role, especially in the financial management of business entity such as Koperasi (cooperation-based business) which mean in the system involves the flow of accounts receivable from the beginning until the minimum of accounts receivable. In this research, researcher used purposive sampling method. Data sampling that has been gained through work-field practice in the cooperation-based business entity then processed into an analysis, which focus of the analysis is aimed to test the the hypothesis regarding with the recording system of accounts receivable system in the related company. The hypothesis testing is used to find out the quality and quantity of the system of accounts receivable that have been used by the related company, which the result of the analysis will be used as educative resources to understand how the recording system of the accounts receivable system operated in the cooperation-based business entity (Koperasi).