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Patrick

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Liberal Arts Math

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Learn the type of accounting that focuses on providing financial information to internal stakeholders within an organization

Managerial Accounting

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Principles of Accounting

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1. Introduction to Accounting

2. Transaction Analysis

3. Accrual Accounting Concepts

4. Merchandising Operations

5. Inventory

6. Internal Controls and Reporting Cash

7. Receivables and Investments

8. Long Lived Assets

9. Current Liabilities

10. Time Value of Money

11. Long Term Liabilities

12. Stockholders' Equity

13. Statement of Cash Flows

14. Financial Statement Analysis

15. GAAP vs IFRS

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This study guide covers cash reporting, bank reconciliation, accounts and notes receivable, bad debts, liquidity ratios, and collection strategies.

Financial Accounting: Chapter 4 – Cash and Receivables (Study Notes)

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Bank Reconciliation

Journal Entries for Bank Reconciliation

Types of Receivables

Net Accounts Receivable: Allowance for Doubtful Accounts

Net Accounts Receivable: Aging of Receivables Method

Notes Receivable

Ratios: Working Capital and the Current Ratio

Ratios: Quick (Acid Test) Ratio

Ratios: Accounts Receivable (AR) Turnover

Ratios: Average Collection Period (Days Sales Outstanding)