Accounts Receivable is:

A) Amounts owed from customers.
B) Amounts owed from customers plus cash sales.
C) Usually not a meaningful account to a company's financial accounting reports.
D) Part of the Chart of Accounts only if a company has cash sales as well.

Accounts Receivable is the amount of money owed by customers to a company for goods or services purchased on credit. It is an important account in a company's financial accounting reports as it represents money that the company expects to receive in the future. Option B is incorrect as cash sales are not included in Accounts Receivable. Option C is incorrect as it is a very meaningful account in financial accounting. Option D is incorrect as Accounts Receivable is a part of the Chart of Accounts regardless of whether a company has cash sales or not.