Xem 1-20 trên 146 kết quả Accounts receivable
  • After studying Chapter 10, you should be able to: List the key factors that can be varied in a firm’s credit policy, and understand the trade-off between profitability and costs involved; eeplain how the level of investment in accounts receivable is affected by the firm’s credit policies; critically evaluate proposed changes in credit policy, including changes in credit standards, credit period, and cash discount;...

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  • „ Receivables come from sales in credit „ Credit sales Increasing revenue Increasing profit „ Credit sales increasing receivables Increasing operating costs „ Objective of receivables management is: „ to determine whether increasing in revenue and profit is large enough to offset increasing in costs, or „ to determine whether saving in cost is large enough to offset decreasing in profit.

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  • This chapter will reveal the key variables involved in managing receivables effi- ciently, and it will show how these variables can be changed to obtain the optimal investment. We consider first the credit and collection policies of the firm as a whole, and then discuss credit and collection procedures for the individual account. The last part of the chapter investigates techniques for efficiently managing the final major current asset account for the typical firm – inventories.

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  • Chapter 5 - Receivables and sales. In this chapter you will learn: Recognize accounts receivable; calculate net revenues using discounts, returns, and allowances; record an allowance for future uncollectible accounts; use the aging method to estimate future uncollectible accounts; apply the procedure to write off accounts receivable as uncollectible;…

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  • After completing this chapter you should be able to: Describe accounts receivable and how they occur and are recorded; describe a note receivable, the computation of its maturity date, and the recording of its existence; explain how receivables can be converted to cash before maturity.

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  • Chapter 8 - Receivables. After studying this chapter you will be able to understand: How to account for accounts receivable using net realizable value? How to analyze accounts receivable under net realizable value accounting? How to spot whether or not reported receivables arose from real sales? How and why interest is recorded on “non-interest bearing” notes? How to account for accounts receivable and notes receivable using the fair value option?

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  • Chapter 7 - Reporting and analyzing receivables. After completing this unit, you should be able to: Describe accounts receivable and how they occur and are recorded, describe a note receivable, the computation of its maturity date, and the recording of its existence, explain how receivables can be converted to cash before maturity,...

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  • Tham khảo sách 'accounts receivable management best practices', khoa học xã hội, thư viện thông tin phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Mr. Mac Corporation has no material problem with uncollectible accounts or obsolete inventory. All sales and purchases are on account. The company provided the following information for the year ending 20X5: Total sales $ 1,560,000 Beginning accounts receivable 350,000 Total purchases of inventory 1,080,000 Beginning inventory 25,000 Collections on accounts receivable 1,440,000 Payments on accounts payable 925,000 Cost of goods sold 1,065,000 a) Calculate the “accounts receivable turnover ratio.” b) Calculate the “inventory turnover ratio.

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  • Chapter 8 - Receivables. In this chapter, you will learn: The methods used to estimate uncollectible accounts and the net realizable value of accounts receivable; how firms estimate and record sales returns and allowances; how to evaluate whether or not receivables arose from real sales.

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  • Chapter 7 - Accounting for receivables. This chapter examines how companies account for accounts receivables and uncollectible accounts receivable, as well as introduces notes receivable and accounting for accrued interest.

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  • Chapter 7 - Cash and receivables. We begin our study of assets by looking at cash and receivables - the two assets typically listed first in a balance sheet. Internal control and classification in the balance sheet are key issues we address in consideration of cash. For receivables, the key issues are valuation and the related income statement effects of transactions involving accounts receivable and notes receivable.

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  • administrative expenses, being treated as period costs. ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING. ACAT (Accreditation Council for Accountancy and Taxation) is a national organization established in 1973 as a non-profit independent testing, accrediting and monitoring organization. The Council seeks to identify professionals in independent practice who specialize in providing financial, accounting and taxation services to individuals and small to mid-size businesses.

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  • In today’s global marketplace, competitive pressure and industry practice mandate that products and services be sold on a credit vs. cash-ondelivery basis. This practice often produces a receivables asset that is one of the largest tangible assets on a company’s balance sheet. A review of the 2004 Fortune 500 certainly reveals this truth.

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  • Sending, Checking for, and Receiving Email Outlook uses Send/Receive groups to control which accounts to check and when to check them.

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  • Working with Send/Receive Groups Use send/receive groups to control when and how often your email accounts are polled and whether the full messages are downloaded or just headers.

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  • This prediction is, of course, dependent on the assumption that sales follow a random walk. For example, if sales followed a simple autoregressive process, with the variable expense assumption earnings would follow a similar process. The preceding analysis shows that a very simple model of the firm that assumes sales follow a random walk and allows only for accounts receivable, accounts payable and inventory accruals can generate the basic time series properties observed for operating cash flows, earnings, and accruals.

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  • The effects of accruals on the time series properties of annual earnings and the predictability of future cash flows are likely to be more readily observable for working capital accruals. For the majority of firms the cycle from outlay of cash for purchases to receipt of cash from sales (which we call the "operating cash cycle") is much shorter than the cycle from outlay of cash for long-term investments to receipt of cash inflows from the investments (the "investment cycle").

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  • The time value of money means that money can be invested today to earn interest and grow to a larger dollar amount in the future. Time value of money concepts are useful in valuing several assets and liabilities. Interest is the amount of money paid or received in excess of the amount borrowed or lent.

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  • Content: Chapter 1 – Introduction to accounting, chapter 2 – Types of business entity, chapter 3 – Double entry bookkeeping, chapter 4 – Trial balance, chapter 5 – Books of prime entry and subsidiary ledgers, chapter 6 – Accruals and prepayments, chapter 7 – Receivables and payables, chapter 8 – Property, plant and equipment,..., chapter 14 – Information technology.

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