| Chapter 7: Cash and Receivables
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Chapter 7: Cash and Receivables

Learning Objectives

  1. Identify and explain the management and ethical issues related to cash and receivables.
  2. Define cash equivalents, and explain methods of controlling cash, including bank reconciliations.
  3. Apply the allowance method of accounting for uncollectible accounts.
  4. Define promissory note, and make common calculations for promissory notes receivable.
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