financial accounting-bus 020- spring 2015 session 12 accounts receivable

FINANCIAL ACCOUNTING-BUS 020- SPRING 2015 Session 12 Accounts Receivable

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FINANCIAL ACCOUNTING-BUS 020- SPRING 2015 Sales Discounts and Returns n Early payment incentive n 2/10, net/30 n Returns and allowances n Net sales  gross sales

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FINANCIAL ACCOUNTING-BUS 020- SPRING 2015

Session 12Accounts Receivable

FINANCIAL ACCOUNTING-BUS 020- SPRING 2015

Basic Sales Transaction

Receivables Cash

FINANCIAL ACCOUNTING-BUS 020- SPRING 2015

Sales Discounts and Returns

Early payment incentive 2/10, net/30

Returns and allowances Net sales gross sales

FINANCIAL ACCOUNTING-BUS 020- SPRING 2015

Accounts Receivable Customer IOU’s Current versus non-current Trade versus non-trade Remember C-D-E-F Net realizable value

FINANCIAL ACCOUNTING-BUS 020- SPRING 2015

Allowance for Doubtful Accounts

Contra account Estimate and expense

Bad debt expense Variety of ways to estimate allowance

Write off when certain

Sales of A/R Cash xx Fees xx A/R xx

FINANCIAL ACCOUNTING-BUS 020- SPRING 2015

Notes Receivable Preference Recording Interest accrual Payment

FINANCIAL ACCOUNTING-BUS 020- SPRING 2015

Presentation & Analysis

Contra Account presentation Key Metrics

Days Sales Outstanding (DSO) A/R Turnover

Let’s Practice Do It (p. 399) E 8-3; 8-6; 8-14; and P 8-1A

FINANCIAL ACCOUNTING-BUS 020- SPRING 2015

Gross Margin (Profit) Percentage

Analytical importance

FINANCIAL ACCOUNTING-BUS 020- SPRING 2015

Analyzing A/R Aging DSO…days sales outstanding A/R turns Disaggregation by geographic

venue and operating segments Impact on cash flows

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