TAILIEUCHUNG - Lecture Financial accounting (9th Edition): Chapter 8 - Weygandt, Kieso, Kimmel

Chapter 8 - Accounting for receivables. The following will be discussed in this chapter: 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. | Preview of Chapter 1 Financial Accounting Ninth Edition Weygandt Kimmel Kieso Preview of Chapter 8 Financial Accounting Ninth Edition Weygandt Kimmel Kieso Learning Objectives After studying this chapter, you should be able to: [1] Identify the different types of receivables. [2] Explain how companies recognize accounts receivable. [3] Distinguish between the methods and bases companies use to value accounts receivable. [4] Describe the entries to record the disposition of accounts receivable. [5] Compute the maturity date of and interest on notes receivable. [6] Explain how companies recognize notes receivable. [7] Describe how companies value notes receivable. [8] Describe the entries to record the disposition of notes receivable. [9] Explain the statement presentation and analysis of receivables. 8 Accounting for Receivables Amounts due from individuals and other companies that are expected to be collected in cash. Amounts owed by customers on account that result from the sale of goods and services. Accounts Receivable Written promise for amounts to be received. Normally requires the collection of interest. Nontrade receivables such as interest, loans to officers, advances to employees, and income taxes. Notes Receivable Other Receivables Types of Receivables LO 1 Amounts due from individuals and other companies that are expected to be collected in cash. Illustration 8-1 Types of Receivables LO 1 Learning Objectives After studying this chapter, you should be able to: [1] Identify the different types of receivables. [2] Explain how companies recognize accounts receivable. [3] Distinguish between the methods and bases companies use to value accounts receivable. [4] Describe the entries to record the disposition of accounts receivable. [5] Compute the maturity date of and interest on notes receivable. [6] Explain how companies recognize notes receivable. [7] Describe how companies value notes receivable. [8] Describe the entries to record the disposition of notes .

• Kế toán - Kiểm toán
• Accounting for receivables
• Analyzing receivables
• Accounts receivable
• Financial accounting
• Lecture Financial accounting
• Kế toán tài chính
• Notes receivable
• Disposal of receivables
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Survey of accounting
• Lecture Survey of accounting
• Accounting for cash
• Accounting cycle
• Inventory cost flow
• Uncollectible accounts
• Lecture Accounting principles
• Financial reporting
• Statement presentation
• Nguyên lý kế toán
• Recognizing accounts receivable
• Managerial accounting
• Financial and managerial accounting
• Internal control
• Bank account
• Internal control activities
• Lecture Principles of financial accounting
• Bài giảng Nguyên lý kế toán tài chính
• Receivable transactions
• Account for notes receivable
• Business decision
• Completing the accounting cycle
• Classified balance sheet
• Financial resources
• Accounting provides information
• Accounting for merchandising operations
• Merchandising operations
• The recording process
• Accounting information system
• Intermediate accounting
• Lecture Intermediate accounting
• Cash and receivables
• The different types
• Define receivables
• An international approach
• Accounting concepts
• Balance sheet
• Revenues and trade receivables
• Trade receivables
• Special issues
• Types of receivables
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Computing uncollectible accounts expense