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LEARNING OBJECTIVES
CASH
CASH
Reporting Cash
Reporting Cash
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LEARNING OBJECTIVES
RECEIVABLES
RECEIVABLES
Slide 13
Recognition of Accounts Receivables
Recognition of Accounts Receivables
Recognition of Accounts Receivables
Recognition of Accounts Receivables
Recognition of Accounts Receivables
Recognition of Accounts Receivables
Cash Discounts (Sales Discounts)
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Recognition of Accounts Receivables
Sales Returns and Allowances
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Recognition of Accounts Receivables
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Recognition of Accounts Receivables
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LEARNING OBJECTIVES
RECEIVABLES
Valuation of Accounts Receivable
Valuation of Accounts Receivable
Valuation of Accounts Receivable
Valuation of Accounts Receivable
Valuation of Accounts Receivable
Recording Estimated Uncollectibles
Allowance Method for Uncollectible Accounts
Write-Off of an Uncollectible Account
Valuation of Accounts Receivable
Estimating the Allowance
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LEARNING OBJECTIVES
NOTES RECEIVABLE
NOTES RECEIVABLE
Recognition of Notes Receivable
Note Issued at Face Value
Note Issued at Face Value
Note Issued at Face Value
Note Issued at Face Value
Zero-Interest-Bearing Note
Zero-Interest-Bearing Note
Zero-Interest-Bearing Note
Zero-Interest-Bearing Note
Zero-Interest-Bearing Note
Interest-Bearing Note
Interest-Bearing Note
Interest-Bearing Note
Interest-Bearing Note
Interest-Bearing Note
Interest-Bearing Note
Slide 77
Notes Received for Property, Goods, or Services
NOTES RECEIVABLE
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LEARNING OBJECTIVES
SPECIAL ISSUES
Slide 85
Recording Fair Value Option
LEARNING OBJECTIVES
Disposition of Accounts and Notes Receivable
Sales of Receivables
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Sales of Receivables – Without Recourse
Sales of Receivables – With Recourse
Sales of Receivables
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Secured Borrowing
Secured Borrowing
Secured Borrowing versus Sale
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LEARNING OBJECTIVES
Presentation and Analysis
Presentation and Analysis
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