This morning Joe and I helped an accounting student who was looking for help in
how to do journal entries for factoring (which is related to accounts receivable).
Here’s a source we found: Log onto Books 24×7. Select accounting as a topic (right column)
and then do a search for factoring. Among the results is a book The Ultimate Accountants’ Reference Handbook. Chapter 16.5 (which is listed in the chapters discussing factoring), has an example of journal entries. The student was very happy with this result.