Unique Skill ID: KS1272Z6RB9T101NG343

Notes Receivable

Notes Receivable represents claims for which formal instruments of credit are issued as evidence of debt, such as a promissory note. The credit instrument normally requires the debtor to pay interest and extends for time periods of 30 days or longer. Notes receivable are considered current assets if they are to be paid within one year, and non-current if they are expected to be paid after one year.

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Accounting Cycle
Accrual Accounting
Adjusting Entries
Bank Reconciliations
Closing Entries
Financial Statement Processing
General Journal
General Ledger
Trial Balance
Year-End Accounting

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