Which financial statement specifically shows accounts receivable?

The Balance Sheet is the financial statement that specifically shows accounts receivable. This statement provides a snapshot of a company's financial position at a specific point in time, detailing what the company owns (assets) and what it owes (liabilities). Accounts receivable, which represents money owed to the company by customers for goods or services already delivered, is categorized under current assets on the Balance Sheet.

Understanding where accounts receivable is reported is crucial because it highlights a company's income potential and the effectiveness of its credit policies. In contrast, the Income Statement focuses on revenues and expenses over a period, the Cash Flow Statement tracks the cash inflows and outflows, and the Equity Statement deals with changes in shareholders' equity. Thus, the Balance Sheet is the correct choice when identifying the location of accounts receivable within financial statements.