会计学英语电子版课件08.ppt

Financial Accounting:Tools for Business Decision Making, 4th Edition
Kimmel, Weygandt, Kieso
CHAPTER 8
Prepared by
Ellen L. Sweatt
ia Perimeter College
and
Barbara Muller
Arizona State University West
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Chapter 8
REPORTING AND ANALYZING RECEIVABLES
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Chapter 8Reporting and Analyzing Receivables
After studying Chapter 8, you should be able to:
Identify the different types of receivables.
Explain how accounts receivable are recognized in the accounts.
Describe the methods used to account for bad debts.
Compute the interest on notes receivable.
Describe the entries to record the disposition of notes receivable.
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Explain the statement presentation of receivables.
Describe the principles of sound accounts receivable management.
Identify ratios to analyze pany's receivables.
Describe methods to accelerate the receipt of cash from receivables.
Chapter 8Reporting and Analyzing Receivables
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Amounts due from individuals and panies-expected to be collected in cash
Three major classes of receivables
Accounts Receivable - amounts owed by customers on account, expected to be collected within 30-60 days
Notes Receivable - claims for which formal instruments of credit are issued
Other Receivables - non-trade receivables, for example, interest receivable and advances to employees
TYPES OF RECEIVABLES
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Receivables Differ Depending On...
Industry
Time of year
Whether pany extends long-term financing
Credit policies
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Accounts Receivable...
Amounts owed by customers on account.
Result from the sale of goods/services.
Expected to be collected within 30-60 days.
Most significant type of claim held pany.
Often