By Fred R. Kaen
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Unrecognized firm commitment hedge. One can designate a derivative or financial instrument as a fair value hedge of an unrecognized firm commitment in a foreign currency. POLICIES Hedges—General • The determination of hedge effectiveness shall always use the same method for similar types of hedges. GAAP allows one to use different assessment techniques in determining whether a hedge is highly effective. However, changing methods, even when justified, allows the accounting staff room to alter effectiveness designations, which can yield variations in the level of reported earnings.
5%. 9%. This resulted in a total loss reserve of $329,000 on outstanding accounts receivable of $18,275,000. The company recognizes all receivables as bad debts that have been unpaid for more than ninety days past their due dates, or earlier upon the joint agreement of management and the collections staff, or immediately if a customer declares bankruptcy. Receivables—Separation of Types Though different types of receivables may be clustered into a single line item on the balance sheet, one should describe the different types of receivables in a footnote, describing each general category of receivable and the approximate amount of each type.
To adjust the accounting records to reflect differences between the book and bank records. The cash entry is listed as a credit, on the assumption that bankrelated expenses outweigh the interest income. Bank charges Credit card charges Interest income Cash xxx xxx xxx xxx Receivables Accounts receivable, initial entry. To record the creation of a receivable at the point when a sale is made. The entry includes the creation of a liability account for a sales tax. The second entry records the elimination of the account receivable when cash is received from the customer, while the third entry records the payment of sales taxes payable to the relevant government authority.