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所在平台: Udemy |
课程主页: https://www.udemy.com/course/receivables-the-allowance-vs-the-direct-write-off-methods/
课程评论：没有评论
课程名称：应收款项与备抵法与直接核销法 课程概述：欢迎参加我们关于会计中应收账款和票据应收款项的综合课程。在本课程中，我们将探讨管理应收款项的基本概念和实际应用，包括应收账款和票据应收款项。我们将首先研究应收账款和票据应收款项的特点，了解它们在财务交易中的作用。 我们将深入探讨应收账款周期，包括记录应收账款的分录和使用辅助账本跟踪单个客户余额的相关内容。课程的一个主要重点是应收账款的估值，我们将讨论两种常用的方法：备抵法和直接核销法。您将全面了解这些方法及其如何影响财务报表，并学习在备抵法下如何估算坏账费用，强调准确估值的重要性。 此外，我们将讨论银行对账和现金内部控制的重要性，以增强您对现金管理的知识。我们还将介绍小额现金账户的设置和记录，确保您对这一重要现金控制方面有扎实的理解。课程同样会涵盖票据应收款项的组成部分以及如何记录和收取票据付款的分录。您将学习如何计算简单利息，这对于分析和管理票据应收款项交易至关重要。 为了促进您的学习体验，本课程提供了丰富的资源。您将获得可下载的PDF文件作为离线参考，Excel练习文件以巩固技能，多项选择题和简短计算练习题以评估您的理解，以及引人入胜的讨论问题以促进与其他学生的互动学习。 请放心，您将由一位经验丰富的高素质讲师指导，他拥有会计和教学方面的丰富经验及相关认证，如CPA和CGMA，并获得税务硕士学位。他具备必要的专业知识和实践见解，引导您应对应收账款和票据应收款项的复杂性。 立即注册以全面了解应收款项，发展有价值的技能，并提升您的会计职业生涯。
Welcome to our comprehensive course on Accounts Receivable and Notes Receivable in accounting. In this course, we will explore the fundamental concepts and practical applications of managing receivables, including accounts receivable and notes receivable.We will begin by examining the characteristics of accounts receivable and notes receivable, understanding their role in financial transactions. The accounts receivable cycle will be thoroughly covered, including the journal entries for recording accounts receivable and the use of subsidiary ledgers to track individual customer balances.A major focus of the course will be on the valuation of accounts receivable. We will delve into two commonly used methods: the allowance method and the direct write-off method. You will gain a comprehensive understanding of these methods and learn how they impact financial statements. We will explore the estimation of bad debt expense under the allowance method, emphasizing the importance of accurate valuation.In addition, we will discuss the significance of bank reconciliations and internal controls specific to cash, enhancing your knowledge of cash management. We will cover the setup and recording of a petty cash account, ensuring you have a solid grasp of this important aspect of cash control.The course will also address notes receivable, including their components and the journal entries involved in recording and receiving payment on a note. You will learn how to calculate simple interest, a crucial skill in analyzing and managing note receivable transactions.To facilitate your learning experience, this course offers a wide range of resources. You will have access to downloadable PDF files for offline reference, Excel practice files to reinforce your skills, multiple-choice and short calculation practice questions to assess your understanding, and engaging discussion questions to foster interactive learning with fellow students.Rest assured that you will be learning from a highly qualified instructor with extensive experience in accounting and teaching. With certifications such as CPA and CGMA, as well as a Master of Science in Taxation, the instructor possesses the expertise and practical insights necessary to guide you through the complexities of accounts receivable and notes receivable.Enroll now to gain a comprehensive understanding of receivables, develop valuable skills, and advance your career in accounting.
