Finance account in arrears (7)
I believe the answer is:
backlog
'arrears' is the definition.
(I've seen this before)
'finance account' is the wordplay.
'finance' becomes 'back' (backing is a kind of financing).
'account' becomes 'log' (I've seen this in another clue).
'back'+'log'='BACKLOG'
'in' acts as a link.
(Other definitions for backlog that I've seen before include "Quantity of work still to be done" , "amount piled in in-tray" , "Accumulation of jobs not done" , "Arrear of wooden kind?" , "Accumulation of uncompleted business" .)