'Doubtful accounts' diaporamas de présentation

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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Cash and Receivables

Cash and Receivables. Chapter 7. Learning Objectives. Identify items considered as cash. Indicate how to report cash and related items. Define receivables and identify the different types of receivables. Explain accounting issues related to recognition of accounts receivable.

3.05k views • 60 slides

Financial Accounting: Tools for Business Decision Making, 2nd Ed.

Financial Accounting: Tools for Business Decision Making, 2nd Ed. ELS. Kimmel, Weygandt, Kieso. Prepared by:. Ellen L. Sweatt. Georgia Perimeter College. Chapter 8. Reporting and Analyzing. Receivables. Chapter 8 Reporting and Analyzing Receivables.

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1 POINT

Choc. Creme. Cruller. Boston Creme. Jelly. Glazed. 1 POINT. 1 POINT. 1 POINT. 1 POINT. 1 POINT. 2 POINTS. 2 POINTS. 2 POINTS. 2 POINTS. 2 POINTS. 3 POINTS. 3 POINTS. 3 POINTS. 3 POINTS. 3 POINTS. 4 POINTS. 4 POINTS. 4 POINTS. 4 POINTS. 4 POINTS. 5 POINTS. 5 POINTS.

691 views • 57 slides

Receivables

Chapter 7. Receivables. Electronic Presentation by Douglas Cloud Pepperdine University. Learning Goals. 1. Describe the common classifications of receivables. 2. Summarize and provide examples of internal control procedures that apply to receivables.

578 views • 56 slides

Module 5

Module 5. Accounts Receivable and Accounts Payable. Learning Objectives. Accounts Receivable. Accounts Receivable. Accounts Receivable. General Ledger A/R Subledger Accounts Receivable Jones Co bal. 5,000 bal. 2,000 Store ABC

1.3k views • 50 slides

Apple Corporation Sample Accounts Receivable Subsidiary Ledger

Gross Accounts Receivable. Apple Corporation Sample Accounts Receivable Subsidiary Ledger. Total Due Acme $ 10,000 Baxter 50,000 Jones 15,000 Martin 20,000

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Accounts Receivable Review

Accounts Receivable Review. BE 8-2, p 427. REPORTING AND ANALYZING RECEIVABLES. 8. Accounting , Fifth Edition. After studying this chapter, you should be able to: Identify the different types of receivables. Accounts Receivable accounting issues:

684 views • 41 slides

Chapter 7

Chapter 7. Receivables and Investments. Accounts Receivable. Receivable arising from the sale of goods or services with a verbal promise to pay Stated on the balance sheet at net realizable, which takes into account and estimate of the uncollectible amount (bad debts)

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Sources of Accounts Receivable

Sources of Accounts Receivable. Sources Claims against customers from sale of goods Loans to officers or employees Loans to subsidiaries Claims against various other refunds Claims for tax refunds Advances to suppliers Shown on balance sheet at net realizable value.

575 views • 31 slides

Conference Call

Conference Call. 3rd Quarter 2013. Highlights. FINANCIAL. REGULATORY. OPERATING. Total energy consumption was 1. 7% higher than in 3Q 12.

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AC116 Accounting II

AC116 Accounting II. Seminar 3 Jim Eads, CPA, MST, MSF Receivables. Receivables. Receivables: all money claims against other entities, including people, business firms, and other organizations. Receivables. Account receivable:

431 views • 26 slides

Revenue and Monetary Assets

5 Revenue and Monetary Assets Part One: Financial Accounting The McGraw-Hill Companies, Inc., 1999 The Business Operating Cycle Slide 5-1 Collect cash from the customer Customer acknowledges receipt of the item Purchase materials Ship the product and send the customer an invoice

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Cash and Receivables

Cash and Receivables. Chapter 7. Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield. Prepared by Coby Harmon, University of California, Santa Barbara. Accounting for Accounts Receivable. Journal entry for credit sale of $100? Accounts receivable 100 Sales 100.

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A/R AND DOUBTFULL ACCOUNTS Chapter 9 pages 421-441

A/R AND DOUBTFULL ACCOUNTS Chapter 9 pages 421-441. What occurs when companies sell on credit? ? Gain Accounts receivable (A/R). 1,000. July 1. 1,000. To record sales on account. RECOGNIZING ACCOUNTS RECEIVABLE. GENERAL JOURNAL. Date. Account Titles and Explanation.

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Allowance method required when bad debts are deemed to be material in amount.

THE ALLOWANCE METHOD. Allowance method required when bad debts are deemed to be material in amount. Uncollectible accounts are estimated expense for the uncollectible accounts is matched against sales in the same accounting period in which the sales occurred. THE ALLOWANCE METHOD.

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238 views • 13 slides

ACG 2021

ACG 2021. Chapter 5 Summary. Short-Term (Trading) Investments. 3 Transactions Initial purchase Period End Adjustment Sale of Investment. Reporting ST Investments. Year of Purchase Balance Sheet Market Value of Investment Income Statement Unrealized Gain or Loss

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Balance Sheet Presentation & Ratio Analysis

Balance Sheet Presentation & Ratio Analysis. BALANCE SHEET PRESENTATION OF RECEIVABLES. In the balance sheet, short-term receivables are reported within the current assets section below cash and temporary investments.

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Valuation of Accounts Receivable

Valuation of Accounts Receivable. Uncollectible Accounts Receivable. Record credit losses as debits to Bad Debt Expense (or Uncollectible Accounts Expense) . Normal and necessary risk of doing business on credit. Two methods to account for uncollectible accounts: Direct write-off method

357 views • 8 slides