Does excel accounts receivable sheet need to be carried forward?

No need.

The Accounts Receivable table in Excel is a tool to record the amount owed by a business's customers, and its main function is to help the business manage and track the amount owed by its customers in order to collect and recoup funds in a timely manner. In Excel, the Accounts Receivable table does not require a carry-over operation because it is only a tool for recording what customers owe, not a financial accounting process.

Accounts receivable table is a kind of internal management statement, which is based on the accounts receivable ledger and then processed according to the needs of management, reflecting more information, which records the company received but not paid accounts receivable.