Intermediate accounting 16e by kieso slide ch07

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Intermediate accounting 16e by kieso slide ch07

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...PREVIEW OF CHAPTER Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield 7-2 Cash and Receivables LEARNING LEARNINGOBJECTIVES... and understand accounting issues valuation of notes receivable related to their recognition Explain the fair value option Explain accounting issues related to valuation of Explain accounting issues... and understand accounting valuation of notes receivable issues related to their recognition Explain the fair value option Explain accounting issues related to valuation of Explain accounting issues

Ngày đăng: 24/04/2018, 14:36

Mục lục

  • Slide 1

  • Slide 2

  • LEARNING OBJECTIVES

  • CASH

  • CASH

  • Reporting Cash

  • Reporting Cash

  • Slide 8

  • Slide 9

  • LEARNING OBJECTIVES

  • RECEIVABLES

  • RECEIVABLES

  • Slide 13

  • Recognition of Accounts Receivables

  • Recognition of Accounts Receivables

  • Recognition of Accounts Receivables

  • Recognition of Accounts Receivables

  • Recognition of Accounts Receivables

  • Recognition of Accounts Receivables

  • Cash Discounts (Sales Discounts)

  • Slide 21

  • Slide 22

  • Slide 23

  • Recognition of Accounts Receivables

  • Sales Returns and Allowances

  • Slide 26

  • Recognition of Accounts Receivables

  • Slide 28

  • Recognition of Accounts Receivables

  • Slide 30

  • Slide 31

  • Slide 32

  • Slide 33

  • Slide 34

  • Slide 35

  • Slide 36

  • Slide 37

  • Slide 38

  • Slide 39

  • Slide 40

  • LEARNING OBJECTIVES

  • RECEIVABLES

  • Valuation of Accounts Receivable

  • Valuation of Accounts Receivable

  • Valuation of Accounts Receivable

  • Valuation of Accounts Receivable

  • Valuation of Accounts Receivable

  • Recording Estimated Uncollectibles

  • Allowance Method for Uncollectible Accounts

  • Write-Off of an Uncollectible Account

  • Valuation of Accounts Receivable

  • Estimating the Allowance

  • Slide 53

  • Slide 54

  • Slide 55

  • Slide 56

  • Slide 57

  • LEARNING OBJECTIVES

  • NOTES RECEIVABLE

  • NOTES RECEIVABLE

  • Recognition of Notes Receivable

  • Note Issued at Face Value

  • Note Issued at Face Value

  • Note Issued at Face Value

  • Note Issued at Face Value

  • Zero-Interest-Bearing Note

  • Zero-Interest-Bearing Note

  • Zero-Interest-Bearing Note

  • Zero-Interest-Bearing Note

  • Zero-Interest-Bearing Note

  • Interest-Bearing Note

  • Interest-Bearing Note

  • Interest-Bearing Note

  • Interest-Bearing Note

  • Interest-Bearing Note

  • Interest-Bearing Note

  • Slide 77

  • Notes Received for Property, Goods, or Services

  • NOTES RECEIVABLE

  • Slide 80

  • Slide 81

  • Slide 82

  • LEARNING OBJECTIVES

  • SPECIAL ISSUES

  • Slide 85

  • Recording Fair Value Option

  • LEARNING OBJECTIVES

  • Disposition of Accounts and Notes Receivable

  • Sales of Receivables

  • Slide 90

  • Sales of Receivables – Without Recourse

  • Sales of Receivables – With Recourse

  • Sales of Receivables

  • Slide 94

  • Slide 95

  • Secured Borrowing

  • Secured Borrowing

  • Secured Borrowing versus Sale

  • Slide 99

  • Slide 100

  • LEARNING OBJECTIVES

  • Presentation and Analysis

  • Presentation and Analysis

  • Slide 104

  • Slide 105

  • Slide 106

  • Slide 107

  • Slide 108

  • Slide 109

  • Slide 110

  • Slide 111

  • Slide 112

  • Slide 113

  • Slide 114

  • Slide 115

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  • Slide 117

  • Slide 118

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  • Slide 127

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