会计学原理-约翰·J·怀尔德版-09.pdf

Chapter 9 Accounting for Receivables McGraw-Hill/Irwin © The McGraw-Hill Companies, Inc., 2007 Conceptual （概念上的） Learning Objectives C1: Describe accounts receivable and how they occur and are recorded C2: Describe a note receivable and the computation of its maturity （到期） date and interest C3: Explain how receivables can be converted to （转 变为） cash before maturity McGraw-Hill/Irwin © The McGraw-Hill Companies, Inc., 2007 Analytical Learning Objectives A1: Compute accounts receivable turnover and use it to help assess （预测） financial condition McGraw-Hill/Irwin © The McGraw-Hill Companies, Inc., 2007 Procedural Learning Objectives P1: Apply the direct write-off and allowance methods to account for accounts receivable P2: Estimate uncollectibles using methods based on sales and accounts receivable P3: Record the receipt of a note receivable P4: Record the honoring and dishonoring of a note and adjustments for interest McGraw-Hill/Irwin © The McGraw-Hill Companies, Inc., 2007 C 1 Accounts Receivable  Amounts due from customers for credit sales.  Credit sales require:  Maintaining a separate account receivable for each customer.  Accounting for bad debts that result from credit sales. McGraw-Hill/Irwin © The McGraw-Hill Companies, Inc., 2007 C 1 Recognizing Accounts Receivable $20.5 Mil.