PPT-CHAPTER 6 MANAGING ACCOUNT RECEIVABLES

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 . 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. 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.. 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. Notes Receivable. and Interest Revenue. Receivables. Premise. :. Receivables. Premise. :. When you extend credit to customers…. Receivables. Premise. :. When you extend credit to customers…. you know some customers won’t pay.. 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 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. 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. Today's Medical Assistant. 2. nd. edition. . 2. Introduction to Daily Financial Activities. Management of practice finances is one of the most important functions in the medical office. Office cannot function without good cash flow. 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. . 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.