You need the Enterprise Edition to manage Analytic Accounting.

Classes in QB are used so that Income in a single financial account can be split for analysis purposes - this is achieved in Odoo via Analytic Accounting.

If you want to classify an Income or Expense to a single class (one class per transaction line in QB) you can create Analytic Accounts and assign each Bill/Invoice line to an Analytic Account.

If you want to classify an Income or Expense to multiple classes (multiple classes per transaction line in QB) you can create Analytic Tags and assign each Bill/Invoice line to both an Analytic account and multiple Analytic Tags.

The capability enables you to generate Customer/Project based, Department/Division based, Country/Location based, Product Line/Vendor based, etc. (or any combination) Profit & Loss Reports and Income Statements.

https://www.odoo.com/documentation/user/11.0/accounting/others/analytic/usage.html

Odoo doesn't stop you from creating more than one receivables account. But it doesn't know (without customization) that which one to pick up when you are selling what. And you could be selling  to create more than one kind of receivables in one sales document that also is a limitation in an un-customized Odoo.

Thanks, Vishal

Odoo is an ERP system, not only a bookkeeping system. As such, you can structure, classify and analyze your business in manifold ways as it corresponds to the true business logic. You can do that using accounts, analytical accounts, products, internal product categories etc.

I do not know Quickbook, but I would use classes like you have mentioned for sales, but not for receivables. I would classify receivables for example according some criteria, which give information about the collection of the receivables.