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CONCEPTUAL

C1 Describe accounts receivable and how they occur and are recorded. (p. 294)

C2 Describe a note receivable, the computation of its maturity date, and the recording of its existence. (p. 304)

C3 Explain how receivables can be converted to cash before maturity. (p. 307)

ANALYTICAL

A1 Compute accounts receivable turnover and use it to help assess financial condition. (p. 309)

PROCEDURAL

P1 Apply the direct write-off method to account for accounts receivable. (p. 297)

P2 Apply the allowance method and estimate uncollectibles based on sales and accounts receivable. (p. 300)

P3 Record the honoring and dishonoring of a note and adjustments for interest. (p. 306)