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Bad debt expense record - PowerPoint PPT Presentation

Chapter 6

Chapter 6. Reporting and Interpreting Sales Revenue, Receivables, and Cash. Accounting for Sales Revenue. The revenue principle requires that revenues be recorded when earned:. An exchange has taken place. The earnings process is nearly complete. Collection is probable. Reporting Net Sales.

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BSAD 221 Introductory Financial Accounting Donna Gunn, CA

BSAD 221 Introductory Financial Accounting Donna Gunn, CA. What is Revenue?. Revenue is NOT an asset Revenue creates assets, usually accounts receivable cash It is the value of the assets received. The revenue principle requires that revenues be recorded when earned :

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Bad debt expense record - PowerPoint PPT Presentation

Chapter 6

BSAD 221 Introductory Financial Accounting Donna Gunn, CA