Receivables Topics

Receivables Accounting

• Accounting for sales discounts

• Accounting for sales taxes

• Accounts receivable accounting

• Direct write-off method

• Direct write-off method vs. allowance method

• How to calculate sales tax

• How to estimate uncollectible receivables

• How to reconcile accounts receivable

• How to write off a bad debt

• Loan impairment accounting

• Percentage of receivables method

• When the bad debt expense can be negative

Receivables Management

• Accounts receivable aging

• Accounts receivable analysis

• Accounts receivable pledging

• Aging method

• Bad debt recovery

• Credit terms and the cost of credit

• How to calculate average accounts receivable

• Invoice discounting

Related Definitions

• Accounts receivable

• Accrued receivable

• Allowance for bad debts

• Allowance for credit losses

• Allowance for doubtful accounts ( 2 )

• Average net receivables

• Bad debt

• Bad debt provision

• Bad debt reserve

• Cash discount

• Cash realizable value

• Gross accounts receivable

• Is accounts receivable an asset or revenue?

• Non trade receivables

• Payment on account

• Provision for doubtful debts

• Schedule of accounts receivable

• The difference between accounts receivable and accounts payable

• The difference between bad debt and doubtful debt

• Trade discount

• Trade receivables

• Uncollectible accounts expense