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Net realizable value - is the estimated amount of cash that will be collected or realized from receivables. Long term note receivables should be valued at an amount representing the present value of the expected future cash receipts.
Receivable denominated in foreign currency should be translated to local currency at the exchange rate on balance sheet date.
Current Assets vs. Non Current Current - receivables which are expected to be realized cash within the normal operating cycle or one year, whichever is longer.
Non current - receivables which are expected to be realized beyond one year or those Subscribe To PhilCPA receivables which are not currently collectible. Posts 2.
Trade vs. Non-trade Comments Trade receivable - refers to claims arising from credit sale of merchandise or services in the ordinary course of the business.
Notes receivable - evidenced by a formal instrument which is the promissory note. Like us on Facebook! Non trade receivables - represent claims arising from sources other than the sale of merchandise or services in the ordinary course of the business. Existence - to determine whether receivables actually exist.
Chapter 06 to 10 Chapter Audit Procedure: Obtain a schedule of aged trade accounts receivable and notes Auditing Theory Review Materials by CPAR receivable schedules and reconcile them to the general ledger.
Edition Download links are provided below: 2. Rights and Obligations - to determine whether receivables represent bona fide Auditing In a CIS Environment obligations owed to the company as of balance sheet date.
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Audit Procedures: Answer key in Advanced a. Confirm receivables with debtors Accounting by Guerrero b. Inspect notes on hand edition c. Completeness - to determine that all transactions relative to receivables have been Links are provided below: Chapter Answer Key in Management Accounting Concepts and Audit Procedure: Test cutoff of sales and sales returns to determine whether receivables Applications by Cabrera are recorded in the proper accounting period.
Valuation - to determine whether receivables are recorded at proper amounts in Chapters Links are provided below: Answers to multiple questions accordance with GAAP. Chapter 1 Management Account Audit Procedure: Review collectibility of receivables and determine the adequacy of Answer Key in Advanced allowance for doubtful accounts.
Presentation and Disclosure - to determine whether receivables are properly presented Download links are provided below: and classified in the balance sheet. Audit Procedure: Evaluate financial statement presentation and disclosure of Reviewer in Auditing Problems receivables. Positive confirmation - used when individual account balances are relatively large.
Answer Key in Applied Auditing by - there is a reason to believe that there may be a substantial number of accounts in Cabrera Edition dispute or with inaccuracies or irregularities.
Negative confirmation Planning Answer Key in Management Consultancy:Principles and - a large number of small balances are involved Engagements by Cabrera - the auditor has no reason to believe that persons receiving the requests are unlikely to Edition give them consideration. Elenita B.
Cabrera is a highly- respected author in the accounting 2. Trade discounts vs. Cash discounts education sector. She has Trade discounts- this also known as volume discount or quantity discount.
It is a means of adjusting the list price for different downloaders or varying quantities. Accounts receivables Answer Key in Management should be recorded net of trade discounts.
This Links are FOB Shipping point - means that ownership to the merchandise is transferred to the downloader upon shipment thereof.
Freight collect - means that the freight charges on the merchandise shipped is to be Board Subjects paid by the downloader.
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Answer Keys d. Freight prepaid - means that the freight charges on the merchandise shipped was Theory of Accounts already paid by the seller. Auditing Theory 5. Accounting for bad debts expense Practical Accounting 2 a. Allowance method - this requires the recognition of bad debt loss if the accounts are Practical Accounting 1 doubtful of collection.
Accounting for Non-accountants
Management Services b. Direct write off method - this requires the recognition of bad debt loss only when the Business Law and Taxation account proved to be worthless or uncollectible.
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