Episode Synopsis "ARTO: Accounts Receivable Turnover"

A KPI of accounts receivable management.

Listen "ARTO: Accounts Receivable Turnover"

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• ARTO: Accounts Receivable Turnover
• Accounting equation: payment to accounts payable (no discount)
• Accounting equation: credit purchase of inventory
• Accounting equation: receipt from accounts receivable including discount
• Accounting equation: receipt from accounts receivable
• Accounting equation: credit sale
• Accounts Payable Statements
• Statements for Accounts Receivable
• Credit transactions and the reports
• Accounts payable is a current liability
• Why is Discount Revenue revenue?
• Paying an Accounts Payable with discount revenue
• Recording a credit purchase of inventory
• Documentation and credit purchases of inventory
• Buying inventory on credit: good for liquidity
• Accounts receivable are current assets
• Why is discount expense an expense?
• Receipt from Accounts Receivable including discount
• Recording a credit sale of inventory
• Documentation and credit sales
• How do account for credit card transactions?
• Disadvantages in offering credit
• Why sell on credit?
• Credit Checks or Debtor Screening