'Uncollectible accounts expense' diaporamas de présentation

Receivables

Receivables. Chapter 9. Learning Objectives. Describe the common classes of receivables. Describe the accounting for uncollectible receivables. Describe the direct write-off method of accounting for uncollectible receivables.

800 views • 62 slides

Receivables

Receivables. Chapter 9. Learning Objectives. Describe the common classes of receivables. Describe the accounting for uncollectible receivables. Describe the direct write-off method of accounting for uncollectible receivables.

750 views • 62 slides

Receivables

Receivables. Chapter 9. Learning Objectives. Describe the common classes of receivables. Describe the accounting for uncollectible receivables. Describe the direct write-off method of accounting for uncollectible receivables.

826 views • 62 slides

Receivables

Receivables. Chapter 8. Learning Objectives. Describe the common classes of receivables. Describe the accounting for uncollectible receivables. Describe the direct write-off method of accounting for uncollectible receivables.

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Revenue recognition IAS 18 Revenue

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McGraw-Hill Ryerson

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Petty Cash

Balance Sheet Debit Current Asset . Petty Cash. Income Statement Debit Other Expense . Loss on Plant Asset. Balance Sheet Debit Current Asset. Accounts Receivable. Balance Sheet Debit Plant Asset. Store Equipment. Balance Sheet Credit Liability . Accounts Payable.

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LESSON 14-1

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LESSON 14-1

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LESSON 14-1

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LESSON 14-1

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Chapter 14

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Chapter 14

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Adjusting Entries

Adjusting Entries. Definition. Journal entries prepared to update the balances of certain accounts and subsequently record unrecognized accounts Prepared to split the real and nominal components of a particular account

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Paid $50 to owner for personal use

Paid $50 to owner for personal use. Hauber Drawing Cash 50 50. Paid $75 for supplies. Supplies 75. Cash 75. Bought $40 of supplies on account. Supplies 40. Accounts Payable 40. Established $200 petty cash fund. Petty Cash 200.

379 views • 29 slides

GLENCOE / McGraw-Hill

GLENCOE / McGraw-Hill. Accounts Receivable and Uncollectible Accounts. Accounting for Uncollectible Accounts. Section Objectives. Write off uncollectible accounts after estimated losses have been recorded.

548 views • 26 slides

LESSON 14-1 Uncollectible Accounts Receivable

Learning Objectives. LESSON 14-1 Uncollectible Accounts Receivable. LO 1 Explain the purpose of the allowance method for recording losses from uncollectible accounts. LO 2 Estimate uncollectible accounts expense using an aging of accounts receivable.

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UNCOLLECTABLE ACCOUNTS

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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

358 views • 8 slides