Account receivable is an asset accont and an alternative name of sundry debtors in which different debtors are stand...

Bill receivable is a bill which is signed by the debtor for making payment in future at a specific time to the creditor...it is only a written evidence of making payment...

Sundry debtor is a collective account of differen debtors....in ledger we open sundry debtor account and in subsidiary ledger we open each debtor account separately....when any debtor out of the sundry debtors give bill for making payment then we close that debtor account into bill receivable account....