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Category: Accounts receivable

Accounts receivable topics

December 16, 2020 Khayyam Javaid, ACA

In this section, we’ll explain the accounting  of accounts receivable. By the end of this section, you’ll be able to…

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Posted in: Accounts receivable, Financial Accounting

Debt factoring

December 15, 2020 Khayyam Javaid, ACA

Debt factoring or factoring of receivables is the process where an entity sells its receivables (unpaid invoices) to another entity.…

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Posted in: Accounts receivable, Financial Accounting

Secured and unsecured receivables

Khayyam Javaid, ACA

We know that with receivables, there is always a risk that an entity may not be able to collect the…

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Posted in: Accounts receivable, Financial Accounting

Accounts receivables aging

Khayyam Javaid, ACA

Receivables aging analysis is a useful analysis based on the accounts receivable aging report. But what is an accounts receivable…

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Posted in: Accounts receivable, Financial Accounting

Direct write-off method of recording bad debts

Khayyam Javaid, ACA

Contrary to allowance method of recording bad debts, direct write-off method does not require estimation of credit losses. When a…

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Posted in: Accounts receivable, Financial Accounting

Example – How to calculate allowance for doubtful debts

Khayyam Javaid, ACA

In this post, we’ll go through an example to understand the mechanism of how to calculate allowance for doubtful debts.…

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Posted in: Accounts receivable, Financial Accounting

How to calculate allowance for doubtful debts?

Khayyam Javaid, ACA

If an entity has a small number of debtors, expected credit losses can be estimated by considering the historical trends…

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Posted in: Accounts receivable, Financial Accounting

Bad debt recovery

Khayyam Javaid, ACA

Bad debt recovery means getting paid for a receivable that was previously written off. If the receivable was previously written…

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Posted in: Accounts receivable, Financial Accounting

What is an allowance for doubtful debts?

Khayyam Javaid, ACA

A contra account used to record the debts whose recovery is doubtful is called allowance for doubtful debts. The balance…

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Posted in: Accounts receivable, Financial Accounting

Credit risk management

Khayyam Javaid, ACA

Credit sales are a common feature of the modern trade. Offering credit sales means that businesses are willing to assume…

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Posted in: Accounts receivable, Financial Accounting

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    Financiopedia
    • Financial Accounting
      • Basics of accounting
      • Double-entry accounting system
      • Accounting cycle
      • Accounting principles
      • Bookkeeping
      • Accounting of assets
      • Property, plant and equipment
      • Financial instruments
      • Inventory
      • Accounts receivable
      • Accounting of liabilities
      • Accounting of income
      • Accounting of expenses
      • Financial statements
      • Ratio analysis
    • Management Accounting
      • Introduction to management accounting
      • Introduction to costs
      • Material and labour costs
      • Marginal and Absorption Costing
      • Inventory valuation
      • Inventory management
      • Costing systems
      • Budgeting
      • CVP analysis
    • IFRS
      • IFRS 15 – Revenue from contracts with customers
      • IFRS 9 – Financial Instruments
    • About Us