Chapter 9 — Accounting for Receivables

Chapter 9 Outline

9.0  Why It Matters

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

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

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