Transcript Ch 9.pptx

Prepared by
Coby Harmon
University of California, Santa Barbara
Westmont College
9
Accounting for
Receivables
Learning Objectives
After studying this chapter, you should be able to:
Identify the different types of receivables. [1]
Explain how companies recognize accounts receivable. [2]
Distinguish between the methods and bases companies use to value accounts
receivable.
Describe the entries to record the disposition of accounts receivable. [4]
Compute the maturity date of and interest on notes receivable. [5]
Explain how companies recognize notes receivable. [6]
Describe how companies value notes receivable. [7]
Describe the entries to record the disposition of notes receivable. [8]
Explain the statement presentation and analysis of receivables. [9]
[3]
Preview of Chapter 9
Accounting Principles
Eleventh Edition
Weygandt Kimmel Kieso