does Jotform have invoicing/ accounts receivable capabilities

Does Jot Form have accounts receivable and invoicing capabilities with reports?

JotForm form are primarily used to capture data.  If users simply need to fill out an invoice form and send payment, that can be set up quite easily:

https://www.jotform.com/help/47-Order-Form-Basics/

If you need to have running account balances, reference open accounts or use forms to update those accounts, that would not be inherently possible with JotForm.