{"id":24371,"date":"2025-08-13T17:46:45","date_gmt":"2025-08-13T17:46:45","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/"},"modified":"2025-08-28T16:06:03","modified_gmt":"2025-08-28T16:06:03","slug":"lesson-6-recognizing-notes-receivable","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/","title":{"rendered":"Lesson 6: Recognizing Notes Receivable"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24371\" class=\"elementor elementor-24371\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef51785 e-con-full e-flex e-con e-parent\" data-id=\"ef51785\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-db22620 e-con-full e-flex e-con e-child\" data-id=\"db22620\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cfffc7 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"0cfffc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9b748a9 e-con-full e-flex e-con e-child\" data-id=\"9b748a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d386db exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"4d386db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 6: Understanding Account receivables\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-023c716 e-flex e-con-boxed e-con e-parent\" data-id=\"023c716\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74a1e1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"f74a1e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Recognizing Notes Receivable\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b95cadd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b95cadd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Assume that on May 1. Assuming that Calhoun Company wrote the note to settle an open account, Wilma Company makes the following entry for the receipt of the note.<\/span><\/h5><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a67bbea exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"a67bbea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"660\" height=\"112\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/May1-1024x173.jpg\" class=\"attachment-large size-large wp-image-29407\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/May1-1024x173.jpg 1024w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/May1-600x102.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/May1-300x51.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/May1-768x130.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/May1-18x3.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/May1-220x37.jpg 220w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/May1.jpg 1045w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-375aba8 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"375aba8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">The company records the note receivable at its face value.<\/span><\/h5><h5><span style=\"color: #000080;\">No interest revenue is reported when the note is accepted because the revenue recognition principle does not recognize revenue until the performance obligation is satisfied. Interest is earned-payee (accrued-maker) as time passes<\/span><\/h5><h5><span style=\"color: #000080;\">If a company lends money using a note, the entry is a debit to Notes Receivable and a credit to Cash in the amount of the loan.<\/span><\/h5><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24371","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 6: Recognizing Notes Receivable - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 6: Recognizing Notes Receivable - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 6: Understanding Account receivables Recognizing Notes Receivable Assume that on May 1. Assuming that Calhoun Company wrote the note to settle an open account, Wilma Company makes the following entry for the receipt of the note. \u00a0 The company records the note receivable at its face value. No interest revenue is reported when the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/\" \/>\n<meta property=\"og:site_name\" content=\"Certifeka-edu\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-28T16:06:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u062f\u0642\u064a\u0642\u062a\u0627\u0646\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"webpage\"],\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-6-recognizing-notes-receivable\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-6-recognizing-notes-receivable\\\/\",\"name\":\"Lesson 6: Recognizing Notes Receivable - Certifeka-edu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-6-recognizing-notes-receivable\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-6-recognizing-notes-receivable\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"datePublished\":\"2025-08-13T17:46:45+00:00\",\"dateModified\":\"2025-08-28T16:06:03+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-6-recognizing-notes-receivable\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-6-recognizing-notes-receivable\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-6-recognizing-notes-receivable\\\/#primaryimage\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/logos-png-01-296x57-1.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/programs\\\/finance-for-strategic-managers-accounting-professional-certificate\\\/lessons\\\/lesson-6-recognizing-notes-receivable\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"home\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lessons\",\"item\":\"https:\\\/\\\/certifeka-edu.com\\\/lesson\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Lesson 6: Recognizing Notes Receivable\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#website\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"name\":\"certifeka\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/certifeka-edu.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#organization\",\"name\":\"certifeka\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"contentUrl\":\"https:\\\/\\\/certifeka-edu.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/cropped-certifeka-removebg-preview.png\",\"width\":366,\"height\":104,\"caption\":\"certifeka\"},\"image\":{\"@id\":\"https:\\\/\\\/certifeka-edu.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lesson 6: Recognizing Notes Receivable - Certifeka-edu","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/","og_locale":"ar_AR","og_type":"article","og_title":"Lesson 6: Recognizing Notes Receivable - Certifeka-edu","og_description":"Lesson 6: Understanding Account receivables Recognizing Notes Receivable Assume that on May 1. Assuming that Calhoun Company wrote the note to settle an open account, Wilma Company makes the following entry for the receipt of the note. \u00a0 The company records the note receivable at its face value. No interest revenue is reported when the [&hellip;]","og_url":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/","og_site_name":"Certifeka-edu","article_modified_time":"2025-08-28T16:06:03+00:00","og_image":[{"url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631":"\u062f\u0642\u064a\u0642\u062a\u0627\u0646"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["WebPage","webpage"],"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/","url":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/","name":"Lesson 6: Recognizing Notes Receivable - Certifeka-edu","isPartOf":{"@id":"https:\/\/certifeka-edu.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/#primaryimage"},"image":{"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/#primaryimage"},"thumbnailUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","datePublished":"2025-08-13T17:46:45+00:00","dateModified":"2025-08-28T16:06:03+00:00","breadcrumb":{"@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/#primaryimage","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png"},{"@type":"BreadcrumbList","@id":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-recognizing-notes-receivable\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"home","item":"https:\/\/certifeka-edu.com\/"},{"@type":"ListItem","position":2,"name":"Lessons","item":"https:\/\/certifeka-edu.com\/lesson\/"},{"@type":"ListItem","position":3,"name":"Lesson 6: Recognizing Notes Receivable"}]},{"@type":"WebSite","@id":"https:\/\/certifeka-edu.com\/#website","url":"https:\/\/certifeka-edu.com\/","name":"certifeka","description":"","publisher":{"@id":"https:\/\/certifeka-edu.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/certifeka-edu.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/certifeka-edu.com\/#organization","name":"certifeka","url":"https:\/\/certifeka-edu.com\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/","url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","contentUrl":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/03\/cropped-certifeka-removebg-preview.png","width":366,"height":104,"caption":"certifeka"},"image":{"@id":"https:\/\/certifeka-edu.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/24371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson"}],"about":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/types\/lesson"}],"replies":[{"embeddable":true,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/comments?post=24371"}],"version-history":[{"count":0,"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/lesson\/24371\/revisions"}],"wp:attachment":[{"href":"https:\/\/certifeka-edu.com\/ar\/wp-json\/wp\/v2\/media?parent=24371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}