Which document serves as a snapshot of the financial position regarding customer accounts?

The schedule of accounts receivable is the correct choice because it provides a detailed listing and snapshot of the amounts owed by customers at a specific point in time. This document categorizes and organizes customer accounts, showing individual balances as well as totals, which helps businesses understand their current financial position regarding outstanding receivables. It typically includes relevant details such as customer names, amounts owed, and any applicable aging information, making it an essential tool for managing credit and collections.

In contrast, while a customer report or accounts summary might provide some insights into customer-related financials, they may not provide the same level of detail specifically focused on outstanding receivables. An income statement reflects overall revenues and expenses over a period, rather than providing a snapshot of amounts owed by customers at a given moment. Therefore, the schedule of accounts receivable stands out as the document that effectively captures the financial position regarding customer accounts.