Types of receivables

Recognizing Accounts Receivable

مثال شامل على موضوع (الاعتراف بالحسابات المستحقة القبض)

Valuing Account Receivable (Direct write - off method )

Valuing Account Receivable (allowance method )

RECORDING THE WRITE-OFF OF AN UNCOLLECTIBLE ACCOUNT

RECOVERY OF AN UNCOLLECTIBLE ACCOUNT

ESTIMATING THE ALLOWANCE

% of sales

% of Receivable

امثلة ( طريقة الشطب المباشر و طريقة المخصص )

Disposing Account Receivable

Credit card sales