In the settings page of the CiviContribute module, there is the option "Always post to Accounts Receivable?" which can be activated or de-activated.
I have searched through the documentation and googled for it, but I cannot find a clear description of this option. I would have expected it to create additional bookkeeping entries for contributions in order to always involve the 'accounts receivable' account, even if an immediate payment is performed. But so far, I have not been able to make it work. In my tests, I get always the same set of bookkeeping transactions, irrespective of this setting.
I am not sure if this is a problem with my installation, if the feature just does not work or if I need to configure something else in addition.
(I am using Civi 5.11.0 and Wordpress 5.1).