Accounts receivable

In this section, we’ll explain the accounting  of accounts receivable. By the end of this section, you’ll be able to develop sound concepts related to accounting of accounts receivable, bad debt expenses and allowance for bad debts, understanding of credit risk and credit risk management.

Following chapters are included in this section:

  1. Introduction to accounts receivable
  2. Notes receivable
  3. Credit terms of receivables
  4. Credit risk management
  5. Accounting of allowance for bad debts
  6. Change in bad debts allowance and subsequent recovery of bad debts
  7. How to calculate allowance for bad debts
  8. Example – How to calculate allowance for bad debts
  9. Accounts receivables ageing
  10. Secured and unsecured receivables
  11. Debt factoring