{"id":40276,"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-how-companies-value-notes-receivable-2\/"},"modified":"2025-10-14T13:55:53","modified_gmt":"2025-10-14T13:55:53","slug":"lesson-6-how-companies-value-notes-receivable-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-6-how-companies-value-notes-receivable-2\/","title":{"rendered":"Lesson 6: How companies value notes receivable"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" 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=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 6: Understanding Account receivables<br \/>\n<\/h2>\n<h3>How companies value notes receivable<br \/>\n<\/h3>\n<h5>how companies value notes receivable, record their disposition, and present and analyze receivables.<\/h5>\n<h3>Valuing Notes Receivable:<br \/>\n<\/h3>\n<h5>Like accounts receivable, companies report short-term notes receivable at their cash (net) realizable value.<\/h5>\n<h3>Disposing of Notes Receivable:<br \/>\n<\/h3>\n<h5>Notes may be held to their maturity date, at which time the face value plus accrued interest is due (A note is honored), In other situations, similar to accounts receivable, the holder of the note speeds up the conversion to cash by selling the receivables<\/h5>\n<p>\u00a0<\/p>\n<h5>Example assume that Wolder Co. lends Higley Co. $10,000 on June 1, accepting a five-month, 9% interest note. In this situation, interest is $375 ($10,000 9% 5 \/12)<\/h5>\n<p>\u00a0<br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"134\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/NOV1.jpg\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/NOV1.jpg 888w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/NOV1-300x61.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/NOV1-768x156.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/NOV1-18x4.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/NOV1-600x122.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/NOV1-220x45.jpg 220w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40276","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: How companies value 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\/sample-course\/lessons\/lesson-6-how-companies-value-notes-receivable-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 6: How companies value notes receivable - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 6: Understanding Account receivables How companies value notes receivable how companies value notes receivable, record their disposition, and present and analyze receivables. 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