TAILIEUCHUNG - Lecture Financial accounting: Tools for business decision-making (7th edition) – Chapter 8

Chapter 8 - Reporting and analyzing receivables. This chapter include objectives: Identify the types of receivables and record accounts receivable transactions, account for bad debts, account for notes receivable, explain the statement presentation of receivables, apply the principles of sound accounts receivable management. | CHAPTER 8: REPORTING AND ANALYZING RECEIVABLES LO 1: Identify the types of receivables and record accounts receivable transactions. LO 2: Account for bad debts. LO 3: Account for notes receivable. LO 4: Explain the statement presentation of receivables. LO 5: Apply the principles of sound accounts receivable management. LEARNING OBJECTIVES Amounts due to a business from its customers or other entities expected to be collected in cash Frequently classified as Accounts receivable – amounts owed by customers due to the sale of goods and services Notes receivable – formal credit instrument (written promise to pay) Other receivables – interest receivable, loans and advances to employees, recoverable sales tax, income tax receivable Types of Receivables A receivable is recorded when service is provided on account or at point of sale of merchandise on account A receivable is reduced when cash is collected, a sales discount is taken, or the merchandise is returned by the customer Accounts .

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Financial statements
• Kế toán tài chính
• Analyzing receivables
• Accounts receivable
• Issues in financial accounting
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet