Accrued accounts receivable is the amount of money owed to a business by its customers that has accumulated over time, but not yet been received. Companies must accurately measure and track their receivables in order to maintain healthy cash flow and liquidity. To do so, they must determine their accrued accounts receivable balance at regular intervals and make sure it is an accurate reflection of those amounts owed to them. Additionally, a company should ensure that the clients who owe them money are making payments on time, and working with them fairly if any payment plans need to be made. This way, companies can maintain good relationships with their customers while also ensuring their own financial health.