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ACCOUNTS RECEIVABLE
CPD Skills Certificate: Accounts Receivable
When a business sells goods or services on credit, it transfers
ownership to the customer and issues a sales invoice, allowing
payment at a later date. This is fundamentally different from a simple
cash transaction.
You will learn:
• Recording Services Provided on Credit
• Recording Sales of Goods on Credit
• Credit Terms with Discounts
• Credit Risk
• Allowance Method for Reporting Credit Losses
• Writing Off an Account under the Allowance Method
• Recovery of Account under Allowance Method
• Bad Debts Expense as a Percent of Sales
• Difference between Expense and Allowance
• Aging of Accounts Receivable
• Mailing Statements to Customers
• Pledging or Selling Accounts Receivable
• Accounts Receivable Ratios
• Direct Write-off Method
Duration: 4 Hours Avg. , Self-paced, Progress at your own speed
Stop at any time and continue where you left off.
Price: N$ 550
Course Material: Interactive Modules, Simulation Videos

