{"id":40275,"date":"2025-10-14T13:55:53","date_gmt":"2025-10-14T13:55:53","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-6-recognizing-notes-receivable-2\/"},"modified":"2025-10-14T13:55:53","modified_gmt":"2025-10-14T13:55:53","slug":"lesson-6-recognizing-notes-receivable-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-6-recognizing-notes-receivable-2\/","title":{"rendered":"Lesson 6: Recognizing Notes Receivable"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 6: Understanding Account receivables
\n<\/h2>\n

Recognizing Notes Receivable
\n<\/h3>\n

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.<\/h5>\n

\u00a0
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

The company records the note receivable at its face value.<\/h5>\n
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<\/h5>\n
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.<\/h5>\n

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