• Describe the different types of receivables.
• Compare and contrast the direct write-off method and the allowance method for uncollectible accounts.
• Why doesnt the cash realizable decrease when an uncollectible account is written off under the allowance method?
• Describe the principles of sound accounts receivable management.
• Describe methods to accelerate the receipt of cash from receivables.
• Compare the advantages of a note receivable with those of an account receivable.
• Explain the statement presentation of receivables.
• What is net realizable value in respect to receivables? And why are receivables reported at net realizable value?