explain learning objective ; first point for any relevant accounting entries, ratios, or short ; second point for further relevant explanation or analysis in document; third point for summarizing news relevant to both contents of learning objective and of cards (or of video) in slides;

Chapter 9 Learning Objectives C1 Describe accounts receivable and how they occur and are recorded C2 Describe a note receivable, the computation of its maturity date, and the recording of its existence C3 Explain how receivables can be converted to cash before maturity A1 Compute accounts receivable turnover and use it to help assess financial condition P1 Apply the direct write-off method to accounts receivable P2 Apply the allowance method to accounts receivable P3 Estimate uncollectibles based on accounts receivable P4 Record the honoring and dishonoring of a note and adjustments for interest