{"id":47427,"date":"2025-11-19T14:06:07","date_gmt":"2025-11-19T14:06:07","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-6-recognizing-accounts-receivable-3\/"},"modified":"2025-11-19T14:06:07","modified_gmt":"2025-11-19T14:06:07","slug":"lesson-6-recognizing-accounts-receivable-3","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-6-recognizing-accounts-receivable-3\/","title":{"rendered":"Lesson 6: Recognizing Accounts 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>Recognizing Accounts Receivable<br \/>\n<\/h3>\n<h5>A service organization records a receivable when it performs service on account. A merchandiser records accounts receivable at the point of sale of merchandise on account.<\/h5>\n<h5>The seller may offer terms that encourage early payment by providing a discount. Sales returns also reduce receivables.<\/h5>\n<p>\t\t\t\t\t<iframe width=\"514\" height=\"289\" src=\"https:\/\/www.youtube.com\/embed\/XO4HuYHDOG4\" title=\"Accounts Receivable Part 1 - Overview\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\t\t\t\t<\/p>\n<h5>on July 1, 2017, Jordache Co sells merchandise on account to Polo Company for $1,000, terms 2\/10, n\/30.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-1.jpg\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-1.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-1-300x57.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-1-18x3.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-1-220x42.jpg 220w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>On July 5, Polo returns merchandise with a sales price of $100 to Jordache Co.<\/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=\"572\" height=\"167\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-5.jpg\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-5.jpg 572w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-5-300x88.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-5-18x5.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-5-171x50.jpg 171w\" sizes=\"auto, (max-width: 572px) 100vw, 572px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>On July 11, Jordache receives payment from Polo Company for the balance due.<\/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=\"137\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-11.jpg\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-11.jpg 694w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-11-300x62.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-11-18x4.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-11-600x124.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/July-11-220x46.jpg 220w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-47427","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 Accounts 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-module\/lessons\/lesson-6-recognizing-accounts-receivable-3\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 6: Recognizing Accounts Receivable - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 6: Understanding Account receivables Recognizing Accounts Receivable A service organization records a receivable when it performs service on account. 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