会计学原理23版 英文版课件WildFAP23eCh09PPT2.pptxVIP

Accounting for Receivables;2; C1: Describe accounts receivable and how they occur and are recorded.;;Sales on Credit;Sales on Credit;Sales on Store Credit Card;Sales on Bank Credit Card;Amounts owed by customers from credit sales for which payment is required in periodic amounts over an extended time period. The customer is usually charged interest.; ; P1: Apply the direct write-off method to accounts receivable.;Direct Write-Off Method;Direct Write-Off Method - Recording and Writing Off Bad Debts ;Direct Write-Off Method –Recovering a Bad Debt;Matching vs. Materiality;; P2: App