tailieunhanh - Ebook Financial accounting (6e): Part 2

(BQ) Part 2 book "Financial accounting" has contents: Reporting and analyzing receivables, reporting and analyzing long lived assets, reporting and analyzing liabilities, reporting and analyzing stoc kholders’ equity, statement of cash flows,.and other contents. | 8/16/10 2:24 PM Page 396 chapter 8 REPORTING AND ANAL YZING RECEIVABLES Apago PDF Enhancer ✓ ● the navigator ● Scan Study Objectives ● Read Feature Story ● Scan Preview ● Read Text and Answer Do it! p. 407 p. 411 p. 416 study objectives After studying this chapter, you should be able to: 1 Identify the different types of receivables. p. 420 2 Explain how accounts receivable are recognized in the accounts. ● Work Using the Decision Toolkit 3 Describe the methods used to account for bad debts. ● Review Summary of Study Objectives 4 Compute the interest on notes receivable. ● Work Comprehensive Do it! p. 423 5 Describe the entries to record the disposition of notes receivable. ● Answer Self-Test Questions 6 Explain the statement presentation of receivables. ● Complete Assignments ● Go to WileyPLUS for practice and tutorials 7 Describe the principles of sound accounts receivable management. ● Read A Look at IFRS p. 444 8 Identify ratios to analyze a company’s receivables. 9 Describe methods to accelerate the receipt of cash from receivables. 396 8/16/10 2:24 PM Page 397 feature story “Sometimes you have to know when to be very tough, and sometimes you can give them a bit of a break,” says Vivi Su. She’s not talking about her children, but about the customers of a subsidiary of pharmaceutical company Whitehall-Robins, where she works as supervisor of credit and collections. For example, while the company’s regular terms are 1/15, n/30 (1% discount if paid within 15 days), a customer might ask for and receive a few days of grace and still get the discount. Or a customer might place orders above its credit limit, in which case, depending on its payment history and the circumstances, Ms. Su might authorize shipment of the goods anyway. “It’s not about drawing a line in the sand, and that’s all,” she explains. “You want a good relationship with your

• Kế toán - Kiểm toán
• Financial accounting
• Analyzing receivables
• Analyzing long lived assets
• Analyzing liabilities
• Analyzing stoc kholders’ equity
• Statement of cash flows
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet