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Chapter6AccountsReceivableAndNotesReceivableIntroductionInadditiontocash,cashequivalents,andshort-terminvestments,thecurrent(liquid)assetsofanentityincludereceivablesthatresultfromcreditsalestocustomers.Thesereceivablesinclude(1)accountsreceivablesand(2)notesreceivable.AccountsReceivable

Accountsreceivablearerelativelyliquidasset,usuallyconvertingintocashwithinaperiodof30to60days.Therefore,accountsreceivablefromcustomersareclassifiedascurrentasstsandarelistedinthebalancesheetimmediatelyaftercashandshort-terminvestments.

AccountsReceivableThreeImportantConceptsaboutA/R1.CashDiscounts(SalesDiscounts)2.SalesReturnsandAllowances

3.BadDebts(UncollectibleAccounts)

UncollectibleAccounts

Whenacompanygrantscredittoitscustomers,thereusuallyareafewwhodonotpaywhattheypromised.Theaccountsofsuchcustomersarecalleduncollectibleaccountsorbaddebts.Thebaddebtsamountsthatcannotbecollectedisanexpenseofsellingoncredit.Whenthebaddebtexpenseisrecorded,acontraassetaccount–Allowanceforuncollectibleaccountsisestablishedtoreportaccountsreceivableinthebalancesheetattheamountsexpectedtobecollected.UncollectibleAccountsReceivableWhencreditisextended,someamountofuncollectiblereceivablesisgenerallyinevitable.Ifuncollectiblereceivablesareprobableandcanbeestimated,anestimateshouldbemadeoftheamountuncollectibleandrecordedintheperiodinwhichtherevenuewasproduced(allowancemethod).Wecanalsowriteoffuncollectibleaccountsdirectlytoanexpenseaccountifwedon’twanttomaintainanallowanceaccountforaccountsreceivable(directwritingoffmethod)AllowanceMethodWhenweestimatetheamountofouruncollectiblereceivables,wemakethefollowingadjustingentry:TheAllowanceforDoubtfulAccountsisacontraaccounttoAccountsReceivables.AllowanceMethod

Asaccountsbecomeuncollectible,thefollowingentryismade:ThebalanceintheAllowanceaccountreducesAccountsReceivableontheBalanceSheet.AllowanceMethodIfanaccountpreviouslywrittenoffprovestobecollectibleinasubsequentperiod,thefollowingentriesaremade:EstimatingBadDebtsCreditSalesMethodAccountsReceivableMethodAgingofaccountsreceivableEstimatingBadDebts:

CreditSalesMethodThismethodemphasizesthematchingprinciple

andisconsideredanincomestatementapproach.Anaveragepercentagerelationshipbetweenactualbaddebtlossesandnetcreditsalesisdeterminedbasedonhistoricalinformation.Andthepercentageisappliedtocurrentperiodnetcreditsalestoestimatebaddebtexpensefortheyear.CreditSalesMethod

Example

Renco,Inc.EstimateofBadDebtsSalesfor19X92,000,000$Cashsalesduringtheperiod(250,000)

Netcreditsales1,750,000

Baddebtpercentage1.25%Baddebtexpense21,875$

CreditSalesMethod

ExampleAccountsReceivableMethod

ExampleSingleCompositeRateCrecore,Inc.determinedthatthebalanceintheAllowanceforDoubtfulAccountsshouldbe2.5%ofAccountsReceivable.Atyear-endAccountsReceivablehadabalanceof$191,000,andtheAllowanceaccounthadacreditbalanceof$1,250.PreparetheadjustingentrytorecordBadDebtExpense.AccountsReceivableMethod

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IfBeylorhadwaited30daysbeforediscountingthenote,then

Maturityvalue$6,090.00Less:Discount50.75Proceedstoseller$6,039.25

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