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Chapter 8--Learning Objectives

Chapter 8--Learning Objectives 1. Understand the composition and control of cash What is cash ? What is cash ? For accounting purposes, cash includes: Currency and coins (including petty cash) Demand deposits (checking accounts) Checks, drafts and money orders

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Accounting For Bad Debts

Accounting For Bad Debts. Chapter 14. Describing how the Bad Debts Expense account and the Allowance for Doubtful Accounts account are used to record bad debts. Learning Objective 1. Learning Unit 14-1. Bad debts are a danger when credit sales are offered to customers.

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Chapter 3

Chapter 3. Adjusting the Accounts. Objectives of the Chapter. I. Introduce the accrual accounting concept. II. Introduce the adjusting entries. I. Accrual Accounting. 1. The time-period concept, the revenue recognition and the matching principles. 2. Accrual versus cash basis accounting.

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Bad debt expense xxx - PowerPoint PPT Presentation

Chapter 8--Learning Objectives

Accounting For Bad Debts

Chapter 3