Does a company pay taxes on accounts receivable

You are service base company so any service you provide to your clients will be shown as sales as accounting is done on accrual basis so as you have given services in month of feb so you have to book this as sales for the month of feb and it will be shown as debtors in balance sheet and ypu will pay tax on the income for FY19-20 later when they will pay ypu wont show them in p&l anddirectly reduce it from balance sheet