What financial information is primarily included in accounts receivable?

Accounts receivable represents the amounts owed to a business by its customers for goods or services that have been delivered but not yet paid for. This financial information is crucial because it indicates the company's credit sales and helps assess cash flow management. It is recognized as a current asset on the balance sheet, reflecting the expectation that these amounts will be collected in the near future.

This component is essential for understanding the overall financial health of a business, as it shows how much revenue is tied up in unpaid customer accounts. Thus, amounts owed by customers is the key financial aspect represented in accounts receivable, highlighting the direct relationship between sales and the liquidity available to the company.

The other choices relate to different aspects of a company's financial structure. Cash represents liquid assets the company has on hand, loan obligations involve debts the company must pay, and investments in stocks pertain to financial assets held rather than amounts owed by customers. Each of these options does not directly correlate with the nature of accounts receivable, making amounts owed by customers the accurate choice.