PPT-Chapter 8 Receivables, Bad Debt Expense, and Interest Revenue

PowerPoint Author Brandy Mackintosh CA Learning Objective 81 Describe the tradeoffs of extending credit Pros and Cons of Extending Credit Disadvantages Increased wage costs Bad debt costs. Assignment or transfer of receivables is taking place for va riety of purposes securitisation loan sales originatetotransfer transactions security interest transfer of servicing or collection function sale of distre ssed loans to loan re solution co . . By Hema Moryani. Basics of Debt . They are contracts in which one party lends money to another at certain pre determined terms. DACT Treasury Fair November 11, 2011. Steven Claassens, Bunge Corporate Treasury. Introduction Bunge. 2. 2010. 2009. 2008. 2007. 2005. 2002. 2001. 1999. 1998. 1997. 70s & 80s. 1967. 1945. Securitizations. Catherine . Shakespeare. How does a securitization work?. Assets. Account Receivables A. Account Receivables B. Account Receivables C. Pooled. AAA Tranche. Mezzanine A. Retained Interest. David Tripe. Centre for Banking Studies. Massey University. Relevance of research. New Zealand dependence on public disclosure as basis for banking supervision – no formal deposit protection arrangements prior to October 2008. Chapter 7. Copyright © 2016 McGraw-Hill Education.  All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.. Wild, Shaw, and . Chiappetta. Financial & Managerial Accounting. Chapter 9. Accounts Receivable. C1. A receivable is an amount due from another party. . A company must also maintain a separate account for each customer that tracks how much that customer purchases, has already paid, and still owes.. Chapter 7. Copyright © 2016 McGraw-Hill Education.  All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.. Wild, Shaw, and . Chiappetta. Financial & Managerial Accounting. This adjustment computes the interest component of the revenue requirement. The interest expense (component) is computed by multiplying the rate base by weighted cost of debt. The calculated interest expense is then compared against the interest expense used by the Company in its computation of test year income tax expense. The tax effect of the difference in interest expense is the adjustment for interest synchronization. The effect of this adjustment is to ensure that the revenue requirement reflects the tax savings generated by the interest component of the revenue requirement. . . . By Hema Moryani. Basics of Debt . They are contracts in which one party lends money to another at certain pre determined terms. Credit Card Debt Good vs. Bad Debt 12 th Grade Advisory Activity Basic Credit Card Information Credit card average interest rate: 16-17% When credit card bills are paid off within a month, no interest is paid Slide 1 2-5 GRAPHS OF EXPENSE AND REVENUE FUNCTIONS Find the vertex of the parabola with equation  y  = x 2  + 8 x  + 15 . Vertex formula: (-b/2a, y) Warm Ups: Slide 2 2-5 GRAPHS OF EXPENSE AND REVENUE FUNCTIONS SÜREYYA YILMAZ –RA. Working Capital Management. 2018. INTRODUCTION. Firms usually sell their products on credit, rather than requiring . immediate. . payment. . Such a transaction generates a commercial credit (. Original blog posting (December . 17. , 2013). Buyers with credit scores of less than 500 made up more than 27 percent of loans for new vehicles . General rule of thumb is that a “good” credit score is .