Hi there, @mamadou54.
I'm here to help share some information about A/R and A/P accounts.
Yes, we do have these accounts in the Chart of Accounts page. You can refer to this link to know more about managing these accounts: Accounts Receivable, A/R Management and Reports.
To give you a better view about the A/R and A/P workflows, you may check out the following links below.
Accounts Receivables & More
Accounts Payable & Balances
I'd like to include this article as well if you need to manage your accounts in QuickBooks: How to manage default and special accounts in the Chart of Accounts.
Keep me posted if you have follow-up questions about A/R and A/P account. I want to help however I can.
