Detail Assessing the Allowance for Doubtful Accounts   Oleh:  Riley, Mark E. ; Pasewark, William R. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 208 no. 3 (Sep. 2009), page 40. Topik: Estimate-Generating Process; Doubtful Accounts; Collectibility Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.27 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Calculating estimates of the collectibility of accounts receivable and auditing those estimates is difficult. This article describes three techniques for assessing allowance for doubtful accounts estimates and complying with Statement on Auditing Standards (SAS) no. 57 and AU section 342, Auditing Accounting Estimates, which suggest auditors compare prior accounting estimates with subsequent results to evaluate the reliability of the process used to develop estimates. Accountants have typically relied on accounts receivable aging as the primary tool for evaluating collectibility. Aging allows companies to generate estimates of uncollectible accounts at specific times. However, the technique does not consider the accuracy of past estimates, as mandated by SAS no. 57. An analysis of historical trends can provide useful information about an entity’s past accuracy and possible biases in estimating its allowance for doubtful accounts. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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