PPT-Receivables and Inventory

Chapter 6 Learning Objectives After studying this chapter you should be able to Describe the common classifications of receivables Describe the nature of and the accounting for uncollectible receivables. 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 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. Investments. Notes receivables. Accounts receivables. Loans to employees. Which of the following is included in “Other Receivables”?. Investments. Notes receivables. Accounts receivables. Loans to employees. 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. Opportunities and Challenges in Acquiring and Operating Hotels and Resorts. Fri. , Nov 08, 2:30 PM  - 4:00 PM . Sheraton Hacienda del Mar, Los Cabos. American Bar Association. 2. nd. Conference on Legal Challenges & Opportunities of Mexico’s Increased Global Integration. Receivables. , and Cash. Chapter 6. McGraw-Hill/Irwin. © 2009 The McGraw-Hill Companies, Inc.. When companies allow customers to purchase merchandise on an . open account. , the customer promises to pay the company in the future for the purchase.. 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. SEASONAL . BUSINESSES. Cash Conversion Cycle. 1. Examples of Seasonal Businesses. Jewelry retailers, bookstores, and toy distributors increase sales markedly just before the holiday season. . Retail department stores and candy retailers follow the same pattern. . 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. 9. Learning Objectives. Explain how companies . recognize accounts . receivable.. Describe how companies . value accounts . receivable and record . their disposition. .. Explain how companies . recognize notes . 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Indicate . how to report cash and related items. .. . Define receivables and understand accounting issues related to their recognition. . 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 (. IMAS. 1. Working Capital management of Receivables. Why do companies grant credit?. Cost associated with granting credit. IMAS. 2. Objective . The objective of receivables management is to make . sound decisions as regard to investment in debtors.. Why do a business require receivable & Its management?. Aspects . Sundry Debtors. Credit sales. Receivables. Credit period. Sale payment cycle. Credit policy. Cost benefit analysis. Objectives of receivable management.