Cash flow statement accounts receivable (CFAR) is an accounting item that tracks short-term funds which have been received but have not yet been recorded. In essence, it’s the money your company has already earned, but hasn’t yet been paid for. It’s a key measure of how much working capital your business has at its disposal. By monitoring and increasing the amount of money customers owe you, your business can invest in new opportunities for growth — or protect itself from the unexpected. So, don’t forget to check your CFAR regularly — it just may be the key to securing your financial future!