The Accounts Receivable Balance Sheet is a statement of financial records used to keep track of all outstanding amounts owed to an organization by its customers. It’s an important component of any business, as it helps monitor and manage their cash flow. It consists of two columns: one column for the invoices that have been sent out and another column for payments received. This gives businesses a clear picture of how much money is still owed to them at any given point in time. By understanding their Accounts Receivable Balance Sheet, companies are able to anticipate future cash flows and make better decisions about investing or borrowing money.