Which of these is not an income type item?Group of answer choicesRoyalties receivedCommission receivedFees receivedAccounts receivable

The item that is not an income type item among the given choices is "Accounts Receivable".

Here's a step-by-step explanation:

1. Income type items are those that contribute to the earnings or profits of a business. They are usually in the form of cash or other assets received from the business's operations.

2. "Royalties received" is an income type item. Royalties are payments made to an individual or company for the use of property, like a patent or copyrighted work. When these payments are received, they are considered income.

3. "Commission received" is also an income type item. Commissions are typically payments made to employees or agents based on the amount of business they generate. When these payments are received, they are considered income.

4. "Fees received" is another income type item. Fees are payments made for services rendered. When these payments are received, they are considered income.

5. "Accounts Receivable", however, is not an income type item. Accounts receivable is an asset account on the balance sheet. It represents money owed to a business by its customers for goods or services that have been delivered or used but not yet paid for. While it is expected to become income when it's paid, it is not considered income when it is initially recorded.