- 1、本文档共128页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
Cash and Receivables
Chapter
4
Intermediate Accounting
14th Edition
Kieso, Weygandt, and Warfield
Prepared by Coby Harmon, University of California, Santa Barbara
Learning Objectives
1. Identify items considered as cash.
2. Indicate how to report cash and related items.
3. Define receivables and identify the different types of receivables.
4. Ex in accounting issues related to recognition of accounts
receivable.
5. Ex in accounting issues related to valuation of accounts receivable.
6. Ex in accounting issues related to recognition of notes receivable.
7. Ex in accounting issues related to valuation of notes receivable.
8. Ex in accounting issues related to disposition of accounts and
notes receivable.
9. Describe how to report and yze receivables.
Cash
Cash is the resource on
hand to meet nned
expenditures and
emergency situations.
Cash
⚫ Cash ludes:
Balances on deposit with financial institutions
Coins and currency
Petty cash
Certain negotiable instruments
⚫ Cashier’s checks
⚫ Certified checks
⚫ Money orders
Cash Equivalents
Cash equivalents are short-term,
highly liquid investments that are readily
convertible into known amounts of cash
and near their maturity (90 days) when
purchased.
•Treasury bills
•Commercial paper
•Money market funds
Cash
⚫ Items that are not cash
Postdated checks
Travel advances to employees
Postage stamps
Receivables from employees
Cash advances to employees or outside parties
Cash
⚫ Ove
您可能关注的文档
- p高层建筑施工技术要点及质量控制探讨.pdf
- z1 cq宝藏认为团队比其他调查过瓜塔维塔湖人有优势.pdf
- 历史第五讲课后作业.pdf
- 10169鞍山师范学院摄影专业综合评价支撑材料十名优秀校友简介.pdf
- 尤乌奥尔借条人工晶状体议程什么iou iol.pdf
- 课件发行说明.pdf
- 使用cluster 282多路窗口流theta joins.pdf
- 资源整合赢天下商业模式创新.pdf
- 62812ca0532 gdhor领队出团须知團號.pdf
- 生物as2015年前真题.pdf
- 五年级数学上册5简易方程2解简易方程第8课时实际问题与方程3教学设计新人教版.doc
- 2024_2025学年新教材高中生物第2章细胞的结构和生命活动第3节第1课时细胞质膜具有选择透过性教案苏教版必修1.doc
- 江苏专用2025版高考地理一轮复习第十二章人类与地理环境的协调发展1人类与地理环境的协调练习含解析新人教版.doc
- 2024_2025学年高中化学第一章物质结构元素周期律第三节化学键练习含解析新人教版必修2.docx
- 2024_2025学年高中政治专题二君主立宪制和民主共和制:以英国和法国为例综合训练含解析新人教版选修3.docx
- 2024_2025学年高中生物课时分层作业18捕获光能的色素和结构含解析新人教版必修1.doc
- 2024_2025学年高中政治专题一古典政治经济学巨匠的理论遗产第3框李嘉图的理论贡献学案新人教版选修2.doc
- 2024_2025学年新教材高中生物第6章细胞的生命历程3细胞的衰老和死亡学案2新人教版必修1.doc
- 2024_2025学年新教材高中生物第6章生物的进化1生物有共同祖先的证据学案新人教版必修2.doc
- 司机保证书15篇 .pdf
文档评论(0)