Final answer:
Recording an account receivable for the sale of goods to a customer has a positive (increase) impact on cash flow.
Step-by-step explanation:
Recording an account receivable for the sale of goods to a customer has a positive (increase) impact on cash flow.
When a company records an account receivable for the sale of goods to a customer, it means that they have made a sale but haven't received the payment yet. This increases the company's accounts receivable balance, which represents the amount of money owed to the company by its customers.
Although the cash hasn't been received yet, the company's overall cash flow is still expected to increase because they have made a sale, and they will eventually receive the payment from the customer.