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Chapter 8 Receivables

Chapter 8 Receivables. WHAT ARE COMMON TYPES OF RECEIVABLES, AND HOW ARE CREDIT SALES RECORDED?. A receivable occurs when a business sells goods or services to another party on account (on credit). A receivable is a monetary claim against a business or an individual.

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Cash and Receivables

Cash and Receivables Chapter 7 Learning Objectives What is Cash Recognition of Receivables Trade Discounts Cash Discounts (gross versus net) Valuation of Accounts Receivable Direct Write-off Method Allowance Method (% sales & % of receivables) Recognition of Notes Receivable

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Uncollectible accounts direct write - PowerPoint PPT Presentation

Chapter 8 Receivables

Cash and Receivables