PPT-Accounting for Receivables

Chapter 7 Copyright 2016 McGrawHill Education  All rights reserved No reproduction or distribution without the prior written consent of McGrawHill Education Wild Shaw and Chiappetta Financial amp Managerial Accounting. 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. 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 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. 9. Learning Objectives. Explain how companies . recognize accounts . receivable.. Describe how companies . value accounts . receivable and record . their disposition. .. Explain how companies . recognize notes . UNIT 10 AND 15. CAPITAL EXPENDITURE AND REVENUE EXPENDITURE. Capital expenditure is incurred when business spends money either to:. buy non-current assets, or. . add . to the value of an existing non-current asset. Acct 2210 . Chapter . 7. (Omit . pg. 370-373). McGraw-Hill/Irwin. McGraw-Hill/Irwin. Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved.. Explain how the allowance method of accounting for uncollectible accounts affects financial statements.. 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.