"

Chapter 9 — Accounting for Receivables

Chapter 9 Outline

9.0  Why It Matters

9.1  Explain the Revenue Recognition Principle and How It Relates to Current and Future Sales and Purchase Transactions 

9.2  Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches

9.3  Determine the Efficiency of Receivables Management Using Financial Ratios

9.4  Discuss the Role of Accounting for Receivables in Earnings Management

9.5  Apply Revenue Recognition Principles to Long-Term Projects

9.6  Explain How Notes Receivable and Accounts Receivable Differ

9.7  Appendix: Comprehensive Example of Bad Debt Estimation

License

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

Agricultural Accounting Copyright © 2025 by Lemoore College is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.

Share This Book