{"id":24373,"date":"2025-08-13T17:47:11","date_gmt":"2025-08-13T17:47:11","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-computing-interest-2\/"},"modified":"2025-08-28T16:10:23","modified_gmt":"2025-08-28T16:10:23","slug":"lesson-6-accrual-of-interest-receivable","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-6-accrual-of-interest-receivable\/","title":{"rendered":"Lesson 6: Accrual of interest receivable"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24373\" class=\"elementor elementor-24373\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94815c5 e-con-full e-flex e-con e-parent\" data-id=\"94815c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c3c7ede e-con-full e-flex e-con e-child\" data-id=\"c3c7ede\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ea4bad exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"3ea4bad\" 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-bb779a8 e-con-full e-flex e-con e-child\" data-id=\"bb779a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8acda41 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"8acda41\" 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-be23340 e-flex e-con-boxed e-con e-parent\" data-id=\"be23340\" 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-ac6b784 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"ac6b784\" 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\">Accrual of interest 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-7d0bfcd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"7d0bfcd\" 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;\">Suppose instead that the company. prepares financial statements early as of September 30.<\/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-92d220e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"92d220e\" 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=\"634\" height=\"113\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/June1.png\" class=\"attachment-large size-large wp-image-29404\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/June1.png 634w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/June1-600x107.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/June1-300x53.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/June1-18x3.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/June1-220x39.png 220w\" sizes=\"(max-width: 634px) 100vw, 634px\" \/>\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-9a3fa46 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"9a3fa46\" 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;\">To reflect interest earned but not yet received, the company must accrue interest on September 30.<\/span><\/h5><h5><span style=\"color: #000080;\">At the note&#8217;s maturity on November 1, the company receives $10,375. This amount represents repayment of the $10,000 note as well as five months of interest, or $375 ($300 Interest Receivable accrued on September 30 + $75 earned during October.) The company entry to record the honoring of the note on November 1 is as follows<\/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-1d1b989 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"1d1b989\" 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=\"660\" height=\"150\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Accrual-of-interest-receivable.jpg\" class=\"attachment-large size-large wp-image-29389\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Accrual-of-interest-receivable.jpg 905w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Accrual-of-interest-receivable-600x137.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Accrual-of-interest-receivable-300x68.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Accrual-of-interest-receivable-768x175.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Accrual-of-interest-receivable-18x4.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/Accrual-of-interest-receivable-220x50.jpg 220w\" 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\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-24373","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: Accrual of interest 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-accrual-of-interest-receivable\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 6: Accrual of interest receivable - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 6: Understanding Account receivables Accrual of interest receivable Suppose instead that the company. prepares financial statements early as of September 30. \u00a0 To reflect interest earned but not yet received, the company must accrue interest on September 30. 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