{"id":54008,"date":"2026-04-03T11:45:26","date_gmt":"2026-04-03T11:45:26","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-6-dishonor-of-notes-receivable-3-2\/"},"modified":"2026-04-03T11:45:26","modified_gmt":"2026-04-03T11:45:26","slug":"lesson-6-dishonor-of-notes-receivable-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-6-dishonor-of-notes-receivable-3-2\/","title":{"rendered":"Lesson 6: Dishonor of 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

Dishonor of notes receivable:
\n<\/h3>\n

A dishonored (defaulted) note is a note that is not paid in full at maturity. However, the payee still has a claim against the maker of the note for both the note and the interest. Therefore, the note holder usually transfers the Notes Receivable account to an Accounts Receivable account.<\/h5>\n
To illustrate, assume that Higley Co. on November 1 indicates that it cannot pay at the present time. the entry will be<\/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

If instead on November 1 there is no hope of collection, the note holder would write off the face value of the note by debiting Allowance for Doubtful Accounts. No interest revenue would be recorded because collection will not occur.<\/h5>\n

\u00a0
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