FA23 - Accounts Receivable - Percentage of Sales Method Example

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  • Опубліковано 20 січ 2025

КОМЕНТАРІ • 66

  • @Kyperium
    @Kyperium 4 місяці тому +14

    I have not learned a single thing from my accounting professor all semester. Your videos are the only thing getting me though

  • @solune7903
    @solune7903 Рік тому +23

    You saved me from failing my accounting class! I'll buy your workbook when I get the money just to support you sir 🙏🏻

  • @ineedytmoney
    @ineedytmoney 3 роки тому +24

    I love u sir youre gonna save my whole semester i just wished i found u earlier but im am forever grateful for your work and your amazing explanations its so clear now

    • @PunmasterSTP
      @PunmasterSTP 3 роки тому

      How did the rest of your semester go?

  • @chrisroseblock9291
    @chrisroseblock9291 3 місяці тому

    At about 8 mins in I was thinking "okay, but what did any of this mean". Then you immediately addressed my concern and explained. You're awesome, Tony! Thank you!

  • @angelakoskie-chute633
    @angelakoskie-chute633 Місяць тому

    you are truly pulling through for my financial accounting final tomorrow. Thank you!

  • @priscillasoares2755
    @priscillasoares2755 2 роки тому +2

    Thank you for your help. I never understood accounting (let alone math) before I watched your videos and now I do!

  • @ismailismaili0071
    @ismailismaili0071 5 років тому +5

    the accounts Receivables are so interesting I'm gonna have to repeat these videos more than twice I think

  • @PunmasterSTP
    @PunmasterSTP 3 роки тому +1

    Allowance for doubtful accounts? More like "For preparing for exams, your knowledge really helps!" Thanks for this entire amazing lecture series!

  • @heavenlydemon010
    @heavenlydemon010 Рік тому +4

    Hi tony please help me with this question i have about this video. On The financial report the accounts receivable was 235000. total sales was 1850000. 448000 was cash so credit sales is 1402000. 2 percent of credit sales is what the company estimates to be the allowance for doubtful accounts. so 2 percent of 1402000 is 28040. This is the bad debt expense. So to get Net realizable value you do accounts receivable - bad debt expense. But i dont understand why accounts receivable is 235000 and credit sales is 1402000. Why dont you do credit sales - bad debt expense. And how are accounts receivable a different number than the total credit sales? I dont understand this.

    • @heavenlydemon010
      @heavenlydemon010 Рік тому +1

      Also. How does the balance sheet already know the allowance for doubtful accounts is 2000? You cant possible know that before knowing the bad debt expense. Neither could the balance sheet have been made without knowing the bad debt expense. Yet, the exercise is telling us to calculate the net realizable value by using the bad debt expense. But the allowance for doubtfull accounts is already in the balance sheet. Does this just mean were filling in information of an already completed balance sheet? How would accountants actually know the allowance was 2000 and write in on the balance sheet before knowing the bad debt expense. This kind of just teaches us to fill in information but not actually calculate it like accountants would, because i think what we are doing is the other way around and just filling in missing information. I might be wrong because Im just a beginner following my first course but i like to completely understand the logic behind stuff because otherwise i cant move on so i would appreciate if you could explain it to me if you have the time.

  • @myrpak
    @myrpak Рік тому

    All your videos have been extremely helpful! Thank you!

  • @tixtictik
    @tixtictik 4 роки тому +5

    What happens if my calculated percentage of sales allowance ends up lower than the existing DR balance of allowance.
    Eg.
    if my current Allowance is $50,000
    calculated 2% of allowance is $28,040
    I would have a DR of $21,600, what do I do in this situation?

  • @dbuck2772
    @dbuck2772 Рік тому +2

    This is confusing for me. We just calculated the Allowance for doubtful accounts for the A/R portion of Sales, yet this same A/R portion of Sales is being ignored for the balance sheet. Can anyone please explain this to me. Thank You!

    • @dbuck2772
      @dbuck2772 Рік тому +3

      Okay I think I may have figured this out. During the year there were both Cash Sales and A/R Sales. However, during the year, many of the customers have paid off their debts (A/R). This is reducing the ending A/R account throughout the year. At the fiscal year end there are only $235,000 A/R remaining of that total of 1.402K from Sales throughout the year.

    • @noor-rrr
      @noor-rrr Рік тому

      @@dbuck2772 this makes sense because the a/r amount shown in the question is the fiscal year end, so the credit sales of 1,402,000 was throughout the year but pending $amount is 235k, thnks man

  • @shoaibamir730
    @shoaibamir730 3 роки тому +3

    Sir, what if the question says bad debts to be 2% of the outstanding accounts receivable. Then what will be the journal?

  • @michaeldwanemagtibay
    @michaeldwanemagtibay 5 місяців тому

    I have a question for the next month because what if somehow there are no bad debts and you receive more cash than the listed Accounts receivable in the balance sheet how are you going to write that down?

  • @Austin1510g
    @Austin1510g 3 роки тому +2

    Hi Tony quirky question for you: upon subsequent receipt of cash related to that A/R, would you draw down the allowance account as well? if not, then how would the allowance account ever get drawn down besides bad debt write-offs? thanks in advance!

  • @skylerbenson4806
    @skylerbenson4806 4 роки тому +4

    Why is A/R listed as 235k on the balance sheet if it says that credit sales are 1.402M?

    • @medhavikosta3889
      @medhavikosta3889 4 роки тому

      might have collected some amount of A/R already hence

    • @Salvation1984
      @Salvation1984 3 роки тому

      I thought the same thing...what about the $140K

    • @dbuck2772
      @dbuck2772 Рік тому +3

      Okay I think I may have figured this out. During the year there were both Cash Sales and A/R Sales. However, during the year, many of the customers have paid off their debts (A/R). This is reducing the ending A/R account throughout the year. At the fiscal year end there are only $235,000 A/R remaining of that total of 1.402K from Sales throughout the year.

  • @AjaySingh-zc8xw
    @AjaySingh-zc8xw 4 роки тому +1

    love your videos !

  • @mskhealthandfitness
    @mskhealthandfitness 3 роки тому +2

    thank you so much amazing explaination

  • @aussie7137
    @aussie7137 10 місяців тому

    ok so, if you credit allowance for uncollectable debt that means you have put money into the account for when debts go bad, and when you debit the account you're acknowledging the fact that a debt has gone bad and used up some of that money?

  • @waqasahmed6637
    @waqasahmed6637 6 місяців тому

    I have a question:-
    1) These are just estimates, so in actual, it can be lessr or more than estimated bad debt, so what will happen in that case?
    for example, the est bad debt in this example is 28,040. But if in actual, mmore amount was recovered, then how will it be treated and adjusted?

  • @themastershayari3712
    @themastershayari3712 6 місяців тому

    Hi sir.
    In the last 2 min section where you explained the debit balance of 2000. You took date of july 2024. But i think it would have been 2023. As the details given in qus is at 31 may 2024. Then how could you debit a future transaction in previous year.
    Pls correct me if i am wrong.
    Thanks

  • @kaysp8801
    @kaysp8801 4 роки тому +5

    Very helpful video but I don't get the difference between bad debt expense and allowance. They sound about the same. I think you missed explaining that, Tony. But, thank you.

  • @Cameron-g8n
    @Cameron-g8n 6 місяців тому +1

    Why isn't the ending balance of AFDA $28,040, since that's how much they estimate won't be collected?

    • @G_Yotada
      @G_Yotada 2 місяці тому

      Isn't it sort of insurance for 'written off accounts receivable'? If so, then should the allowance for Doubtful Account decrease each time we deduct from it?

  • @idkwhatimdoing361
    @idkwhatimdoing361 Рік тому

    how would you classify allowance for doubtful accounts? what kind of account is it?

    • @Tony-Bell
      @Tony-Bell  Рік тому

      Contra Asset - always goes with AR -- AR-Allowance = AR, net

    • @idkwhatimdoing361
      @idkwhatimdoing361 Рік тому

      @@Tony-Bell Ah ok, thank you! Is a contra asset just an asset that is negative (or that has to be subtracted)? So accumulated depreciation would be one too I assume

    • @Tony-Bell
      @Tony-Bell  Рік тому

      @@idkwhatimdoing361 Correct.

  • @linhha704
    @linhha704 3 роки тому +1

    how did you do it can you share with me , thank you

  • @sellllmore
    @sellllmore 4 роки тому +1

    Where does the allowance account stands in Financial statements? Is it current Liability?

    • @Tony-Bell
      @Tony-Bell  4 роки тому +5

      It's a contra asset - A/R - allowance = A/R net

    • @sellllmore
      @sellllmore 4 роки тому +1

      @@Tony-Bell Thank you! I was on my way to a shop when it hit me. :D

  • @miriamho387
    @miriamho387 5 років тому +3

    Is Allowance account an Asset account?

  • @ismailismaili0071
    @ismailismaili0071 5 років тому +3

    but to be honest I don't understand the allowance for 2000 I know you have explained it but I don't get it

    • @medhavikosta3889
      @medhavikosta3889 4 роки тому +6

      it means the company estimated $2000 less of their allowance estimation for bad debts. suppose the company estimates 100$ of allowance , but in reality it does not get 120$ instead of their estimated 100$, that means it should have estimated 20$ more , ( i.e estimated $120 instead of 100$). as it estimated $100, their will be a debit of 20$ in the allowance account.

    • @aussie7137
      @aussie7137 10 місяців тому

      ​@@medhavikosta3889 can you pls explain again

  • @MamaVisCooking
    @MamaVisCooking 2 роки тому

    Thank you. very well explained.

  • @linkchee
    @linkchee Рік тому

    i don't really understand the part where he explained why we have to write off the allowance.

  • @chakrobaak9064
    @chakrobaak9064 3 роки тому +1

    Thank you Sir.

  • @noor-rrr
    @noor-rrr Рік тому

    if credit sales in the question is 1,402,000, which we got by subtracting cash sales from total sales, then how a/r is just 235k, it should be more, i know im wrong but correct me please

    • @Tony-Bell
      @Tony-Bell  Рік тому

      We make sales throughout the year, and collect throughout the year. So if I made a sale on account many months ago, I probably already collected it. It would still be a credit sale, but it would not be AR as of year end.

    • @noor-rrr
      @noor-rrr Рік тому

      @@Tony-Bell thanks

  • @leylaisgandarova4001
    @leylaisgandarova4001 3 роки тому +1

    amazing!

  • @aussie7137
    @aussie7137 10 місяців тому +1

    Can someone explain step 3 to me

  • @SharanSalwahan-em7cs
    @SharanSalwahan-em7cs Рік тому

    Thank u so much sir

  • @vikasvarma5443
    @vikasvarma5443 Рік тому

    Why credit sales value are not equal to A/R

  • @justintarasoff3156
    @justintarasoff3156 2 роки тому

    thanks dad

  • @aelhindi3
    @aelhindi3 3 роки тому +4

    Tony, I want to kiss ya. Its so confusing in my lecture but you make it so easy

    • @PunmasterSTP
      @PunmasterSTP 3 роки тому

      How'd the rest of your class go?

  • @rexgalusha7381
    @rexgalusha7381 3 роки тому

    the video image is too poor, you need to fix it more

  • @kiley3030
    @kiley3030 4 роки тому +1

    'What's the deal with airplane food?"

  • @AjaySingh-zc8xw
    @AjaySingh-zc8xw 4 роки тому

    o

  • @AjaySingh-zc8xw
    @AjaySingh-zc8xw 4 роки тому

    e

  • @AjaySingh-zc8xw
    @AjaySingh-zc8xw 4 роки тому

    l

  • @AjaySingh-zc8xw
    @AjaySingh-zc8xw 4 роки тому

    v

    • @PunmasterSTP
      @PunmasterSTP 3 роки тому

      What do you mean by your comments?