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Current accounts receivable balance - PowerPoint PPT Presentation

The Revenue/ Receivable/Cash Cycle

chapter 7. The Revenue/ Receivable/Cash Cycle. An electronic presentation by Douglas Cloud Pepperdine University. Learning Objectives. 1. Explain the normal operating cycle of a business.

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The Revenue/ Receivables/Cash Cycle

The Revenue/ Receivables/Cash Cycle. Learning Objectives. Explain the normal operating cycle of a business. Prepare journal entries to record sales revenue, including the accounting for bad debts and warranties for service or replacement.

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Accounting for account receivables

7. C H A P T E R. Accounting for account receivables. What Are Receivables?. An account receivable is a current asset representing money due for services performed or merchandise sold on credit . When an account receivable becomes uncollectible, a bad debt expense is incurred.

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342 views • 16 slides

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Current accounts receivable balance - PowerPoint PPT Presentation

The Revenue/ Receivable/Cash Cycle

The Revenue/ Receivables/Cash Cycle

Accounting for account receivables