Accounting-for-Receivables应收款项.pptVIP

1 Identify the different types of receivables. 2 Explain how accounts receivable are recognized in the accounts. 3 Distinguish between the methods and bases used to value accounts receivable. 4 Describe the entries to record the disposition of accounts receivable. 5 Compute the maturity date of and interest on notes receivable. 6 Explain how notes receivable are recognized in the accounts. 7 Describe how notes receivable are valued. 8 Describe the entries to record the disposition of notes receivable. 9 Explain the statement presentation and analysis of receivables. Amo