accounting for receivables

《accounting for receivables》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、c08AccountingforReceivables.inddPage37816/08/117:23PMuser-F391/Users/user-F391/DesktopAccountingforChapter8ReceivablesFeatureStoryADoseofCarefulordersaboveitscreditlimit,inwhichcase,dependingonitspaymenthistoryManagementandthecircumstances,Ms.SumightKeepsReceivablesauthorizeshipmentoftheg

2、oodsHealthyanyway.SometimesyouhavetoknowwhenItsnotaboutdrawingalineinthetobeverytough,andsometimesyousand,andthatsall,sheexplains.cangivethemabitofabreak,saysYouwantagoodrelationshipwithViviSu.Shesnottalkingaboutheryourcustomersbutyoualsoneedtochildren,butaboutthecustomersofabringinthemon

3、ey.subsidiaryofpharmaceuticalcompanyThemoney,inWhitehall-RobinssWhitehall-Robins,wheresheworksascase,amountstosome$170millioninsupervisorofcreditandcollections.salesayear.NearlyallofitcomesinForexample,whilethecompanysthroughthecreditaccountsMs.Suregulartermsare1/15,n/30(1%manages.Theproc

4、essstartswiththediscountifpaidwithin15days),adecisiontograntacustomerancustomermightaskforandreceiveaaccountinthefirstplace,Ms.Sufewdaysofgraceandstillgettheexplains.Thesalesrepgivesthediscount.Oracustomermightplacecustomeracreditapplication.My✔TheNavigatorLearningObjectivesScanLearningObj

5、ectivesAfterstudyingthischapter,youshouldbeableto:ReadFeatureStory1Identifythedifferenttypesofreceivables.ReadPreview2Explainhowcompaniesrecognizeaccountsreceivable.3DistinguishbetweenthemethodsandbasescompaniesReadtextandanswerDOIT!p.388usetovalueaccountsreceivable.p.391p.397p.3984Descri

6、betheentriestorecordthedispositionofaccountsWorkComprehensiveDOIT!p.399receivable.ReviewSummaryofLearningObjectives5Computethematuritydateofandinterestonnotesreceivable.6Explainhowcompaniesrecognizenotesreceivable.AnswerSelf-TestQuestions7Describehowcompaniesvaluenotesreceivable.CompleteA

7、ssignments8Describetheentriestorecordthedispositionofnotesreceivable.9Explainthestatementpresentationandanalysisofreceivables.GotoWileyPLUSforpracticeandtutorials✔TheNavigatorReadALookatIFRSp.419378c08AccountingforReceivables.inddPage37916/08/117:23PMuser-F391/Users