Table of Contents
Chapter 7 Short-Term Liquid
Assets
LEARNING OBJECTIVES
LEARNING OBJECTIVES (continued)
Management Issues Related to
Short-Term Liquid Assets
Managing Cash Needs During Seasonal
Cycles
PPT Slide
Setting Credit Policies
The Credit Department
Analyzing Credit Policies
Receivable Turnover
Receivable Turnover
Average Daysí Sales
Uncollected
Average Daysí Sales
Uncollected
Average Daysí Sales
Uncollected
Average Daysí Sales
Uncollected
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Financing Receivables
Factoring Without Recourse
Factoring With Recourse
Discounting (Selling) Notes
Receivable
Discussion
A.
Cash and Cash Equivalents
Cash
Cash Equivalents
Cash on Hand
Electronic Funds Transfer
Discussion
A.
Short-Term Investments
Short-Term Investments or Marketable
Securities
Long-Term Investments
Held-to-Maturity Securities
Example of Held-to-Maturity
Securities
Trading Securities
Example of Trading Securities
Example of Trading Securities
Example of Trading Securities
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PPT Slide
Available-for-Sale Securities
Discussion
Accounts Receivable
Accounts Receivable
Accounts Receivable (continued)
PPT Slide
Uncollectible Accounts
The Direct Charge-off Method
Uncollectible Accounts and the
Allowance Method
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PPT Slide
PPT Slide
Example of the Allowance Method
Estimating Uncollectible Accounts
Expense
Percentage of Net Sales Method
Accounts Receivable Aging Method
Example of Accounts Receivable Aging
Method
Example of Accounts Receivable Aging
Method
Example of Accounts Receivable Aging
Method
Example of Accounts Receivable Aging
Method
Example of Accounts Receivable Aging
Method
Example of Accounts Receivable Aging
Method
Example of Accounts Receivable Aging
Method
Example of Accounts Receivable Aging
Method
PPT Slide
Writing Off an Uncollectible
Account
Discussion
Notes Receivable
Notes Receivable
Notes Receivable (continued)
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Computations for Promissory
Notes
Illustrative Accounting Entries
Adjusting Entries
Adjusting Entries
Discussion
PPT Slide
PPT Slide
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