[經(jīng)濟學(xué)]ch09-20xx原書第五版ppt(已修改)
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【正文】 CHAPTER 9 ACCOUNTING FOR RECEIVABLES 應(yīng)收賬款會計處理 Study Objectives ? Types of receivables ? Methods and bases used to value accounts receivable ? Entries to record the disposition of accounts receivable ? Compute the maturity date of, and interest on, notes receivable Study Objectives ? How notes receivable are valued ? Entries to record the disposition of notes receivable ? Explain the statement presentation and analysis of receivables RECEIVABLES The term receivables 應(yīng)收款 refers to amounts due from individuals and other panies。 they are claims expected to be collected in cash. RECEIVABLES ? Three major classes of receivables are: Accounts receivable 應(yīng)收賬款 are amounts owed by customers on account. Notes receivable 應(yīng)收票據(jù) are claims for which formal instruments of credit are issued Other receivables 其它應(yīng)收款 include nontrade receivables such as interest receivable and advances to employees ACCOUNTS RECEIVABLE ? The three primary accounting problems associated with accounts receivable are: Recognizing 確認(rèn) accounts receivable Valuing 估價 accounts receivable Disposing 處理 of accounts receivable RECOGNIZING ACCOUNTS RECEIVABLE General Journal Date Account titles DR CR July 1 Accounts receivable 1000 Sales 1000 To record sale on account When a business sells merchandise to a customer on credit, Accounts Receivable is debited and Sales is credited. General Journal Date Account titles DR CR July 1 Sales return and allowances 100 Accounts receivable 100 To record sale on account When a business receives returned merchandise previously sold to a customer on credit, Sales Returns and Allowances is debited and Accounts Receivable is credited General Journal Date Account titles DR CR July 1 Sales discount 18 Cash 882 Accounts receivable 900 To record collection When a business collects cash from a customer for merchandise previously sold on credit during the discount period, Cash and Sales Discounts are debited and Accounts Receivable is credited VALUING ACCOUNTS RECEIVABLE ? To ensure that receivables are not overstated on the balance sheet, they are stated at their cash realizable value 可收現(xiàn)價值 . ? Cash () realizable value is the amount expected to be received in cash and excludes amounts that the pany estimates it will not be able to collect ? realizable value = accounts receivable – bad debts VALUING ACCOUNTS RECEIVABLE ? Credit losses are debited to Bad Debts Expense 壞賬費用 and are considered a normal and necessary risk of doing business ? Two methods of accounting for uncollectible accounts are the: allowance method 計提法 direct writeoff method 直接核銷法 THE ALLOWANCE METHOD ? The allowance method is required when bad debts are deemed to be material in amount ? Uncollectible accounts are estimated and matched against sales in the same accounting period in which the sales occurred General Journal Date Account titles DR CR Dec 31 Bad debts expense 12021 Allowance for Doubtful Account
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