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Boundless Lecture Slides

Boundless Lecture Slides. Available on the Boundless Teaching Platform. Free to share, print, make copies and changes. Get yours at www.boundless.com. Using Boundless Presentations. Boundless Teaching Platform

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Boundless Lecture Slides

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  1. Boundless Lecture Slides Available on the Boundless Teaching Platform Free to share, print, make copies and changes. Get yours at www.boundless.com

  2. Using Boundless Presentations Boundless Teaching Platform Boundless empowers educators to engage their students with affordable, customizable textbooks and intuitive teaching tools. The free Boundless Teaching Platform gives educators the ability to customize textbooks in more than 20 subjects that align to hundreds of popular titles. Get started by using high quality Boundless books, or make switching to our platform easier by building from Boundless content pre-organized to match the assigned textbook. This platform gives educators the tools they need to assign readings and assessments, monitor student activity, and lead their classes with pre-made teaching resources. Get started now at: • The Appendix The appendix is for you to use to add depth and breadth to your lectures. You can simply drag and drop slides from the appendix into the main presentation to make for a richer lecture experience. http://boundless.com/teaching-platform • Free to edit, share, and copy Feel free to edit, share, and make as many copies of the Boundless presentations as you like. We encourage you to take these presentations and make them your own. If you have any questions or problems please email: educators@boundless.com Free to share, print, make copies and changes. Get yours at www.boundless.com

  3. About Boundless • Boundless is an innovative technology company making education more affordable and accessible for students everywhere. The company creates the world’s best open educational content in 20+ subjects that align to more than 1,000 popular college textbooks. Boundless integrates learning technology into all its premium books to help students study more efficiently at a fraction of the cost of traditional textbooks. The company also empowers educators to engage their students more effectively through customizable books and intuitive teaching tools as part of the Boundless Teaching Platform. More than 2 million learners access Boundless free and premium content each month across the company’s wide distribution platforms, including its website, iOS apps, Kindle books, and iBooks. To get started learning or teaching with Boundless, visit boundless.com. Free to share, print, make copies and changes. Get yours at www.boundless.com

  4. Overview of Cash Controlling and Reporting of Cash and Receivables Managing Cash Overview of Receivables Notes Receivable ] Basics of Receivables Management Controlling and Reporting of Cash and Receivables Free to share, print, make copies and changes. Get yours at www.boundless.com

  5. Reporting and Analyzing Receivables Controlling and Reporting of Cash and Receivables(continued) ] Controlling and Reporting of Cash and Receivables Free to share, print, make copies and changes. Get yours at www.boundless.com

  6. Controlling and Reporting of Cash and Receivables > Overview of Cash Overview of Cash • What Is Cash? • Types of Cash • Reporting Cash Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/controlling-and-reporting-of-cash-and-receivables-4/overview-of-cash-28/

  7. Controlling and Reporting of Cash and Receivables > Managing Cash Managing Cash • Cash Controls • Using a Bank for Control • Reconciling Cash Accounts and Bank Statements • Basics of Cash Management Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/controlling-and-reporting-of-cash-and-receivables-4/managing-cash-29/

  8. Controlling and Reporting of Cash and Receivables > Overview of Receivables Overview of Receivables • What Is a Receivable? • Types of Receivables • Recognizing Accounts Receivable • Valuing Accounts Receivable Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/controlling-and-reporting-of-cash-and-receivables-4/overview-of-receivables-30/

  9. Controlling and Reporting of Cash and Receivables > Notes Receivable Notes Receivable • Components of a Note • Recognizing Notes Receivable • Valuing Notes Receivable • Write-Offs Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/controlling-and-reporting-of-cash-and-receivables-4/notes-receivable-31/

  10. Controlling and Reporting of Cash and Receivables > Basics of Receivables Management Basics of Receivables Management • Activities to Manage Receivables • Managing to Prevent Fraud Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/controlling-and-reporting-of-cash-and-receivables-4/basics-of-receivables-management-32/

  11. Controlling and Reporting of Cash and Receivables > Reporting and Analyzing Receivables Reporting and Analyzing Receivables • Classifying Receivables • Dealing with Foreign Currency and Bad Debts • Reporting Receivables • Using the Receivables Turnover Ratio Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/controlling-and-reporting-of-cash-and-receivables-4/reporting-and-analyzing-receivables-33/

  12. Appendix Free to share, print, make copies and changes. Get yours at www.boundless.com

  13. Controlling and Reporting of Cash and Receivables Key terms • accountingThe development and use of a system for recording and analyzing the financial transactions and financial status of a business or other organization. • accounts receivableAmounts that customers owe the company for normal credit purchases. • aging the accounts receivabledividing the account receivable according the days until due ranging from current to overdue • allowance for bad debtsSince not all customer debts will be collected, businesses typically estimate the amount of and then record an allowance for doubtful accounts which appears on the balance sheet as a contra accounts that offsets total accounts receivable. When accounts receivable are not paid, some companies turn them over to third party collection agencies or collection attorneys who will attempt to recover the debt via negotiating payment plans, settlement offers or pursuing other legal action. • Allowance for Doubtful AccountsAn estimated amount of bad debts to be subtracted from a balance sheet's accounts. • Allowance MethodAn adjustment is made at the end of each accounting period to estimate bad debts based on the business activity from that accounting period. • assetItems of ownership convertible into cash; total resources of a person or business, as cash, notes and accounts receivable; securities and accounts receivable, securities, inventories, goodwill, fixtures, machinery, or real estate (as opposed to liabilities). • bad debtA debt which cannot be recovered from the debtor, either because the debtor doesn't have the money to pay or because the debtor cannot be found and/or forced to pay. • balance sheetA summary of a person's or organization's assets, liabilities. and equity as of a specific date. • bank draftsA check guaranteed by a bank. • Bank ReconciliationA process that explains the difference between the bank balance shown in an organization's bank statement, as supplied by the bank, and the corresponding amount shown in the organization's own accounting records at a particular point in time. • bank statementa communication from a bank to a person holding an account in that bank, usually issued monthly, detailing the value of the holdings in that account and the effects of all transactions occurring with respect to that account Free to share, print, make copies and changes. Get yours at www.boundless.com

  14. Controlling and Reporting of Cash and Receivables • cashmoney in the form of notes/bills and coins, as opposed to cheques/checks or electronic transactions • Cash equivalentCash equivalents are assets that are readily convertible into cash, such as money market holdings, short-term government bonds or Treasury bills, marketable securities, and commercial paper. • Certificate of DepositA common financial product, where consumers deposit money with a bank for a period of time in exchange for higher interest rates. • controlA security mechanism, policy, or procedure that can counter system attack, reduce risks, and resolve vulnerabilities, synonymous with safeguard and counter-measure. • controlA security mechanism, policy, or procedure that can counter system attack, reduce risks, and resolve vulnerabilities, synonymous with safeguard and counter-measure. • Current AssetIn accounting, a current asset is an asset on the balance sheet which can either be converted to cash or used to pay current liabilities within 12 months. • debtorOne who owes another anything, or is under obligation, arising from express agreement, implication of law, or principles of natural justice, to pay money or to fulfill some other obligation; in bankruptcy or similar proceedings, the person who is the subject of the proceeding. • debtorOne who owes another anything, or is under obligation, arising from express agreement, implication of law, or principles of natural justice, to pay money or to fulfill some other obligation; in bankruptcy or similar proceedings, the person who is the subject of the proceeding. • direct methoda way to construct the cash flow statement by reporting major classes of gross cash receipts and payments • Direct Write-OffBad debts are recognized only after the company is certain the debt will not be paid. • direct write-off methoda way of reducing accounts receivable to its net realizable value through a single entry • electronic funds transferthe transfer of money from one account to another, either within a single financial institution or across multiple institutions, through computer-based systems Free to share, print, make copies and changes. Get yours at www.boundless.com

  15. Controlling and Reporting of Cash and Receivables • fraudAny act of deception carried out for the purpose of unfair, undeserved, and/or unlawful gain. • functional currencyFunctional currency refers to the main currency used by a business or unit of a business. It is the monetary unit of account of the principal economic environment in which an economic entity operates. • General LedgerGeneral Ledger is the final repository of the accounting records and data. In modern accounting softwares, the general ledger works as a central repository for accounting data transferred from all sub-ledgers or modules like accounts payable, accounts recievable, cash management, fixed assets, purchasing and projects. General ledger is the backbone of any accounting system which holds financial and non-financial data for an organization. • internal controla process affected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives • internal controlsIn accounting and auditing, internal control is defined as a process affected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives [1]. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). • journal entryA journal entry, in accounting, is a logging of transactions into accounting journal items. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanced. " Journal entries can record unique items or recurring items, such as depreciation or bond amortization. • journal entryA journal entry, in accounting, is a logging of transactions into accounting journal items. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanced. " Journal entries can record unique items or recurring items, such as depreciation or bond amortization. • makerthe party issuing a promisory note • MatureThe final payment date of a loan or other financial instrument, at which point the principal (and all remaining interest) is due to be paid. • Notes ReceivableAmounts owed to the company by customers or others who have signed formal promissory notes in acknowledgment of their debts. • Notes to the Financial StatementsNotes to financial statements (notes) are additional information added to the end of financial statements and help explain specific items in the financial statements as well as provide a more comprehensive assessment of a company's financial condition. • payeethe party receiving the promisory note Free to share, print, make copies and changes. Get yours at www.boundless.com

  16. Controlling and Reporting of Cash and Receivables • payment datethe day when the dividend checks will actually be mailed to the shareholders of a company or credited to brokerage accounts • Payment TermsForms of trade credit which specify that the net amount (the total outstanding on the invoice) is expected to be payment received in full 10, 15, 30, or 60 days after the goods are dispatched by the seller, or 10, 15, 30 or 60 days after the service is completed. Net 30 or Net 60 terms are often coupled with a credit for early payment. • promissoryStipulating the future actions required of the parties to an insurance policy or other business agreement. • promissory notea document saying that someone owes a specific amount of money to someone else, often with the deadline and interest fees • purchase invoicethe buyer's name for a commercial document issued by a seller to a buyer, indicating the products, quantities, and agreed prices for products or services the seller has provided the buyer • receivableA debt owed, usually to a business, from the perspective of that business. • receivableRepresents money owed to a business for the sale of products or services on credit. • revenueIncome that a company receives from its normal business activities, usually from the sale of goods and services to customers. • revenueIncome that a company receives from its normal business activities, usually from the sale of goods and services to customers. • uncollectibleReceivables that cannot be collected. • voucherA receipt. • write-offThe cancellation of an item; the amount cancelled or lost. Free to share, print, make copies and changes. Get yours at www.boundless.com

  17. Controlling and Reporting of Cash and Receivables • write-offTo remove a portion of a debt or an amount of an account owed to you counting it as a loss (as a gesture of goodwill for example) Free to share, print, make copies and changes. Get yours at www.boundless.com

  18. Controlling and Reporting of Cash and Receivables Using the Balance Sheet The balance sheet is one of the financial reports included in a company's annual report. Free to share, print, make copies and changes. Get yours at www.boundless.com Stock.KCHNG."The Leading Source Of Free Stock Photos - stock.xchng."License: Otherhttp://www.sxc.hu/View on Boundless.com

  19. Controlling and Reporting of Cash and Receivables Cash A business's cash account is how much currency it has on hand at a given time. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."American Cash."Public domainhttp://commons.wikimedia.org/wiki/File:American_Cash.JPGView on Boundless.com

  20. Controlling and Reporting of Cash and Receivables Money Factoring makes it possible for a business to readily convert a substantial portion of its accounts receivable into cash. Free to share, print, make copies and changes. Get yours at www.boundless.com Stock.KCHNG."The Leading Source Of Free Stock Photos - stock.xchng."License: Otherhttp://www.sxc.hu/View on Boundless.com

  21. Controlling and Reporting of Cash and Receivables Balance Sheet Cash is reported on a company's balance sheet. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."DWBA DBS."CC BY-SAhttp://commons.wikimedia.org/wiki/File:DWBA_DBS.jpgView on Boundless.com

  22. Controlling and Reporting of Cash and Receivables A current liability, such as a credit purchase, can be documented with an invoice. Current liabilities are debt owed and payable no later than the current accounting period. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."Volkswagen Invoice."CC BYhttp://commons.wikimedia.org/wiki/File:Volkswagen_Invoice.jpgView on Boundless.com

  23. Controlling and Reporting of Cash and Receivables Balance sheet Sample balance sheet Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Balance sheet."GNU FDLhttp://en.wikipedia.org/wiki/Balance_sheetView on Boundless.com

  24. Controlling and Reporting of Cash and Receivables Valuing Receivables Receivables are recorded at net realizable value. Free to share, print, make copies and changes. Get yours at www.boundless.com Stock.KCHNG."The Leading Source Of Free Stock Photos - stock.xchng."License: Otherhttp://www.sxc.hu/View on Boundless.com

  25. Controlling and Reporting of Cash and Receivables Allowance for Doubtful Accounts Allowance for Doubtful Accounts (the allowance method) Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Balance sheet."GNU FDLhttp://en.wikipedia.org/wiki/Balance_sheetView on Boundless.com

  26. Controlling and Reporting of Cash and Receivables Types of Receivables Classifying receivables... Free to share, print, make copies and changes. Get yours at www.boundless.com Stock.KCHNG."The Leading Source Of Free Stock Photos - stock.xchng."License: Otherhttp://www.sxc.hu/View on Boundless.com

  27. Controlling and Reporting of Cash and Receivables Uncollectibles Interesting Facts About Collection Agencies. Free to share, print, make copies and changes. Get yours at www.boundless.com Dropbox.CC BYhttp://dl.dropbox.com/u/31779972/Accounting%20Principles%20Vol.%201.pdfView on Boundless.com

  28. Controlling and Reporting of Cash and Receivables Notes Receivable Example Recording an interest receivable journal entry Free to share, print, make copies and changes. Get yours at www.boundless.com Dropbox.CC BYhttp://dl.dropbox.com/u/31779972/Accounting%20Principles%20Vol.%201.pdfView on Boundless.com

  29. Controlling and Reporting of Cash and Receivables Cash Due to the amount of time between when a bank statement is prepared and when it is received by a business, the document may not accurately reveal what the business actually has in terms of cash. This is why reconciling the bank statement is necessary. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All sizes | cash money | Flickr - Photo Sharing!."CC BYhttp://www.flickr.com/photos/22344831@N04/3141765730/sizes/m/in/photostream/View on Boundless.com

  30. Controlling and Reporting of Cash and Receivables General Accounting Cycle Figure shows the accounting cycle. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Oracle General Ledger."CC BY-SA 3.0http://en.wikipedia.org/wiki/Oracle_General_LedgerView on Boundless.com

  31. Controlling and Reporting of Cash and Receivables Confederate Note Receivable A One Hundred Dollar Confederate States of America banknote dated December 22, 1862. Issued during the American Civil War (1861–1865). Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia Foundation."File:Confederate 100 Dollars.jpg - Wikimedia Foundation."Public domainhttp://wikimediafoundation.org/wiki/File:Confederate_100_Dollars.jpgView on Boundless.com

  32. Controlling and Reporting of Cash and Receivables Compound Interest Treasury Note Notes are short-term investment vehicles. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."UScompoundinterestnote."CC BY-SAhttp://commons.wikimedia.org/wiki/File:UScompoundinterestnote.jpgView on Boundless.com

  33. Controlling and Reporting of Cash and Receivables Sample Balance Sheet in Chinese A sample balance sheet in Chinese. Cash and cash equivalents are reported on the balance sheet. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."Balance sheet2."GNU FDLhttp://commons.wikimedia.org/wiki/File:Balance_sheet2.jpgView on Boundless.com

  34. Controlling and Reporting of Cash and Receivables Occupy Wall Street - Fraud Occupy Wall Street protester with a sign defining fraud. Free to share, print, make copies and changes. Get yours at www.boundless.com Fotopedia.CC BY-SAhttp://fr.fotopedia.com/items/flickr-6250744950View on Boundless.com

  35. Controlling and Reporting of Cash and Receivables Certificate of Deposit An example of an early Certificate of Deposit. A CD may be a "cash equivalent" if it meets certain criteria. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."US Postal Savings System 5."Public domainhttp://commons.wikimedia.org/wiki/File:US_Postal_Savings_System_5.jpgView on Boundless.com

  36. Controlling and Reporting of Cash and Receivables Deutsche Bank Keeping money in a financial institution, such as Deutsche Bank, can provide a critical control over a business's cash. Free to share, print, make copies and changes. Get yours at www.boundless.com PEOI."Accounting I Cash."CC BY-SAhttp://www.peoi.org/Courses/Coursesen/ac/fram8.htmlView on Boundless.com

  37. Controlling and Reporting of Cash and Receivables Deutsche Bank Keeping money in a financial institution, such as Deutsche Bank, can provide a critical control over a business's cash. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."Frankfurt_Deutsche_Bank_Headquarters.20140221.jpg."CC BY-SA 3.0https://commons.wikimedia.org/wiki/File:Frankfurt_Deutsche_Bank_Headquarters.20140221.jpgView on Boundless.com

  38. Controlling and Reporting of Cash and Receivables Balance sheet Accounts receivable are a line item in a balance sheet. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Balance sheet."GNU FDLhttp://en.wikipedia.org/wiki/Balance_sheetView on Boundless.com

  39. Controlling and Reporting of Cash and Receivables Balance sheet Debtors (accounts receivable) are current assets. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."y2cary3n6mng-q6hnvf-balance-sheet | Flickr - Photo Sharing!."CC BYhttp://www.flickr.com/photos/sampjb/7690684984/View on Boundless.com

  40. Controlling and Reporting of Cash and Receivables Balance Sheet Internal controls are vital to ensure that financial statements, such as balance sheets, are accurate. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."DWBA DBS."CC BY-SAhttp://commons.wikimedia.org/wiki/File:DWBA_DBS.jpgView on Boundless.com

  41. Controlling and Reporting of Cash and Receivables Attribution • Wiktionary."revenue."CC BY-SA 3.0http://en.wiktionary.org/wiki/revenue • Wiktionary."asset."CC BY-SA 3.0http://en.wiktionary.org/wiki/asset • Wiktionary."receivable."CC BY-SA 3.0http://en.wiktionary.org/wiki/receivable • Wikipedia."Receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Receivable • Wiktionary."write-off."CC BY-SA 3.0http://en.wiktionary.org/wiki/write-off • Wiktionary."revenue."CC BY-SA 3.0http://en.wiktionary.org/wiki/revenue • Wikipedia."Notes receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Notes_receivable • Wikipedia."Accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivable • Wikipedia."Revenue recognition."CC BY-SA 3.0http://en.wikipedia.org/wiki/Revenue_recognition • Wikipedia."Comparison of cash and accrual methods of accounting."CC BY-SA 3.0http://en.wikipedia.org/wiki/Comparison_of_cash_and_accrual_methods_of_accounting • Wikipedia."Accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivable%23Accounts_Receivable_Age_Analysis • Wikipedia."General Ledger."CC BY-SA 3.0http://en.wikipedia.org/wiki/General%20Ledger • Wikipedia."Accounts receivables."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivables • Wikipedia."Notes to the Financial Statements."CC BY-SA 3.0http://en.wikipedia.org/wiki/Notes%20to%20the%20Financial%20Statements • Wikipedia."Current Asset."CC BY-SA 3.0http://en.wikipedia.org/wiki/Current%20Asset • Wikipedia."Current asset."CC BY-SA 3.0http://en.wikipedia.org/wiki/Current_asset • http://www.opencollegetextbooks.org/category/accounting/.CC BYhttp://www.opencollegetextbooks.org/category/accounting/ Free to share, print, make copies and changes. Get yours at www.boundless.com

  42. Controlling and Reporting of Cash and Receivables • http://www.opencollegetextbooks.org/category/accounting/.CC BYhttp://www.opencollegetextbooks.org/category/accounting/ • Wikipedia."Notes to the financial statements."CC BY-SA 3.0http://en.wikipedia.org/wiki/Notes_to_the_financial_statements • Wikipedia."Notes Receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Notes%20Receivable • Wikipedia."accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/accounts%20receivable • Wikipedia."Receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Receivable%23Bookkeeping • Wikibooks."Accountancy/Receivables."CC BY-SA 3.0http://en.wikibooks.org/wiki/Accountancy/Receivables • Wikipedia."Electronic funds transfer."CC BY-SA 3.0http://en.wikipedia.org/wiki/Electronic_funds_transfer • Wikipedia."Internal control."CC BY-SA 3.0http://en.wikipedia.org/wiki/Internal_control • Wiktionary."control."CC BY-SA 3.0http://en.wiktionary.org/wiki/control • Wiktionary."accounting."CC BY-SA 3.0http://en.wiktionary.org/wiki/accounting • Wiktionary."fraud."CC BY-SA 3.0http://en.wiktionary.org/wiki/fraud • Wikipedia."Accounting fraud."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounting_fraud • http://www.opencollegetextbooks.org/category/accounting/.CC BYhttp://www.opencollegetextbooks.org/category/accounting/ • Wikipedia."Financial Fraud Prevention-Oriented Information Resources using Ontology Technology."CC BY-SA 3.0http://en.wikipedia.org/wiki/Financial_Fraud_Prevention-Oriented_Information_Resources_using_Ontology_Technology • Wiktionary."promissory note."CC BY-SA 3.0http://en.wiktionary.org/wiki/promissory_note • Wikipedia."Promissory note."CC BY-SA 3.0http://en.wikipedia.org/wiki/Promissory_note • Wikipedia."Promissory note."CC BY-SA 3.0http://en.wikipedia.org/wiki/Promissory_note • Wiktionary."debtor."CC BY-SA 3.0http://en.wiktionary.org/wiki/debtor • Wiktionary."promissory."CC BY-SA 3.0http://en.wiktionary.org/wiki/promissory Free to share, print, make copies and changes. Get yours at www.boundless.com

  43. Controlling and Reporting of Cash and Receivables • Wikipedia."Notes receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Notes_receivable • Wikipedia."Accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivable • Wiktionary."bad debt."CC BY-SA 3.0http://en.wiktionary.org/wiki/bad_debt • Wiktionary."balance sheet."CC BY-SA 3.0http://en.wiktionary.org/wiki/balance_sheet • Wikipedia."journal entry."CC BY-SA 3.0http://en.wikipedia.org/wiki/journal%20entry • Wikipedia."Accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivable • Dropbox.CC BYhttp://dl.dropbox.com/u/31779972/Accounting%20Principles%20Vol.%201.pdf • Wiktionary."cash."CC BY-SA 3.0http://en.wiktionary.org/wiki/cash • Wikipedia."Mature."CC BY-SA 3.0http://en.wikipedia.org/wiki/Mature • Wikipedia."Cash equivalent."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash%20equivalent • Wikipedia."Cash."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash • http://www.opencollegetextbooks.org/category/accounting/.CC BYhttp://www.opencollegetextbooks.org/category/accounting/ • Wikipedia."Cash and cash equivalents."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash_and_cash_equivalents • Wikipedia."Certificate of Deposit."CC BY-SA 3.0http://en.wikipedia.org/wiki/Certificate%20of%20Deposit • Wikipedia."bank drafts."CC BY-SA 3.0http://en.wikipedia.org/wiki/bank%20drafts • http://www.opencollegetextbooks.org/category/accounting/.CC BYhttp://www.opencollegetextbooks.org/category/accounting/ • Wikipedia."Bank draft."CC BY-SA 3.0http://en.wikipedia.org/wiki/Bank_draft • Wikipedia."Certificate of deposit."CC BY-SA 3.0http://en.wikipedia.org/wiki/Certificate_of_deposit • Wikipedia."Cash and cash equivalents."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash_and_cash_equivalents Free to share, print, make copies and changes. Get yours at www.boundless.com

  44. Controlling and Reporting of Cash and Receivables • Wikipedia."Cash flow statement."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement%23Indirect_method • Wikipedia."Accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivable • Wikipedia."Direct Write-Off."CC BY-SA 3.0http://en.wikipedia.org/wiki/Direct%20Write-Off • Wikipedia."Allowance Method."CC BY-SA 3.0http://en.wikipedia.org/wiki/Allowance%20Method • Wikipedia."Receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Receivable%23Bookkeeping • Wikipedia."Receivables turnover ratio."CC BY-SA 3.0http://en.wikipedia.org/wiki/Receivables_turnover_ratio • Wiktionary."bank statement."CC BY-SA 3.0http://en.wiktionary.org/wiki/bank_statement • Wikipedia."journal entry."CC BY-SA 3.0http://en.wikipedia.org/wiki/journal%20entry • Wikipedia."Bank Reconciliation."CC BY-SA 3.0http://en.wikipedia.org/wiki/Bank%20Reconciliation • Wikipedia."Bank reconciliation."CC BY-SA 3.0http://en.wikipedia.org/wiki/Bank_reconciliation • Wikipedia."Cash dividend."CC BY-SA 3.0http://en.wikipedia.org/wiki/Cash_dividend%23Forms_of_payment • Wikipedia."Payment Terms."CC BY-SA 3.0http://en.wikipedia.org/wiki/Payment%20Terms • Wikipedia."Allowance for Doubtful Accounts."CC BY-SA 3.0http://en.wikipedia.org/wiki/Allowance%20for%20Doubtful%20Accounts • Wikipedia."Accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivable • Wiktionary."control."CC BY-SA 3.0http://en.wiktionary.org/wiki/control • Wikipedia."Invoice."CC BY-SA 3.0http://en.wikipedia.org/wiki/Invoice • Wiktionary."voucher."CC BY-SA 3.0http://en.wiktionary.org/wiki/voucher • Wiktionary."write-off."CC BY-SA 3.0http://en.wiktionary.org/wiki/write-off • Wiktionary."uncollectible."CC BY-SA 3.0http://en.wiktionary.org/wiki/uncollectible Free to share, print, make copies and changes. Get yours at www.boundless.com

  45. Controlling and Reporting of Cash and Receivables • Wikipedia."Accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivable • Wikipedia."Bad debt."CC BY-SA 3.0http://en.wikipedia.org/wiki/Bad_debt • Dropbox.CC BYhttp://dl.dropbox.com/u/31779972/Accounting%20Principles%20Vol.%201.pdf • Wiktionary."debtor."CC BY-SA 3.0http://en.wiktionary.org/wiki/debtor • Wiktionary."receivable."CC BY-SA 3.0http://en.wiktionary.org/wiki/receivable • Wikipedia."Accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivable • Wikipedia."functional currency."CC BY-SA 3.0http://en.wikipedia.org/wiki/functional%20currency • Wikipedia."Accounts receivable."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounts_receivable • Wikipedia."allowance for bad debts."CC BY-SA 3.0http://en.wikipedia.org/wiki/allowance%20for%20bad%20debts • Wikipedia."Statement of cash flows."CC BY-SA 3.0http://en.wikipedia.org/wiki/Statement_of_cash_flows • Wikibooks."Accountancy/Receivables."CC BY-SA 3.0http://en.wikibooks.org/wiki/Accountancy/Receivables Free to share, print, make copies and changes. Get yours at www.boundless.com

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