Chapter 9 — Accounting for Receivables

Chapter Outline

  • LO 9.1 Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and
    Purchase Transactions
  • LO 9.2 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches
  • LO 9.3 Determine the Efficiency of Receivables Management Using Financial Ratios
  • LO 9.4 Discuss the Role of Accounting for Receivables in Earnings Management
  • LO 9.5 Apply Revenue Recognition Principles to Long-Term Projects
  • LO 9.6 Explain How Notes Receivable and Accounts Receivable Differ
  • LO 9.7 Appendix: Comprehensive Example of Bad Debt Estimation

License

Icon for the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License

v2 Principles of Accounting -- Financial Accounting Copyright © 2020 by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.

Share This Book