PPT-Accounts Receivable Financing, DACAs & DAISAs

DACAs amp DAISAs Chapter 15 AR Financing Chapter 16 DACADAISA AR Financing New Intercreditor Agreement March 2013 new documents published including the Intercreditor Agreement ICA AR industry strongly opposed the published ICA. Receivables, Bad Debt Expense, and Interest Revenue. PowerPoint Authors:. Brandy Mackintosh. Lindsay . Heiser. Learning Objective 8-1. Describe the trade-offs of extending credit.. Pros and Cons of Extending Credit. Understand cash and accounts receivable from a business perspective.. Define financial assets, and identify items that are considered cash and cash equivalents and how they are reported.. Define receivables and identify the different types of receivables from an accounting perspective.. Chapter . 6. Cash. and Receivables. © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.. Intermediate. Receivables, Bad Debt Expense, and Interest Revenue. PowerPoint Authors:. Brandy Mackintosh. Lindsay . Heiser. Learning Objective 8-1. Describe the trade-offs of extending credit.. Pros and Cons of Extending Credit. Nature of financial instruments. Cash. Receivables. Recognition of accounts receivable. Valuation (the doubtful accounts issue). Disposition of accounts receivable. Notes receivable. Notes payable. 1. Nature of financial instruments. Nature of financial instruments. Cash. Receivables. Recognition of accounts receivable. Valuation (the doubtful accounts issue). Disposition of accounts receivable. Notes receivable. Notes payable. 1. Nature of financial instruments. 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 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. PowerPoint . Author:. . Brandy Mackintosh, CA. Learning Objective 8-1. Describe the trade-offs of extending credit.. Pros and Cons of Extending Credit. Disadvantages. Increased wage costs.. Bad debt costs.. Definition and objectives. Classification of elements. Direct and indirect methods. Gains and losses. The T-account method. Accounts receivable. 1. . SCF: . Definition and objectives. The . Statement of Cash . BE 8-2, p 427. REPORTING AND ANALYZING RECEIVABLES. Accounting. , Fifth Edition. 8. After studying this chapter, you should be able to:. Identify the different types of receivables.. Accounts Receivable accounting issues:. 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Indicate . how to report cash and related items. .. . Define receivables and understand accounting issues related to their recognition. . Accounts receivable (AR) automation assistances corporations improve their consumer invoicing and payment processes. It aims to ensure that consumer’s remuneration for the goods or services they utilized. Sales and Collection Cycle:. Accounts Receivable. Chapter 15. Learning Objective 1. Describe the methodology. for designing tests of details. of balances using the. audit risk model.. Accounts Receivable Balance-Related Audit Objectives.