plural vs accounts receivable

plural and accounts receivable both are nouns.

Word	Noun	Adjective	Verb	Adverb
plural	Yes	Yes	No	No
accounts receivable	Yes	No	No	No

plural (noun)	accounts receivable (noun)
the form of a word that is used to denote more than one	a creditor's accounts of money owed to him; normally arise from the sale of products or services

plural (adjective)	accounts receivable (adjective)
grammatical number category referring to two or more items or units
composed of more than one member, set, or kind